GSTAT Digital SOPs: E-Filing of Replies and Consolidated Hearing of Appeals on Identical Legal Issues

The Goods and Services Tax Appellate Tribunal (“GSTAT”) has released two new Standard Operating Procedures (“SOPs”) that further advance its shift to a digital, nationally consistent appellate mechanism.

These SOPs deal with:

  • Electronic filing of replies by respondents in appeals before GSTAT; and
  • Transfer of appeals raising an identical question of law from multiple State Benches to the Principal Bench.

Although both documents are procedural, they sit squarely on the structure of the CGST Act and the GSTAT (Procedure) Rules, 2025 and substantially influence how assessee, the Department and professionals will manage GST litigation at the appellate stage.

The first SOP provides a structured electronic pathway for respondents to file replies and supporting records, giving operational substance to Rule 36 and Rule 37 of the GSTAT (Procedure) Rules, 2025.

The second SOP builds on Section 109(5) and Section 109(6) of the CGST Act, read with notification S.O. 4219(E) dated 17 September 2025, to enable identification and transfer of appeals that involve an identical question of law and are pending before different State Benches for hearing by the Principal Bench.

Combined, these SOPs extend GSTAT’s digital ecosystem beyond appeal filing into the realm of replies, rejoinders and jurisdictional applications, strengthening the move towards uniform and coordinated GST adjudication at the national level.

I. SOP on Filing Replies: Digital Route for Respondent’s Submissions

1. Functional Workflow Under the SOP

Under the Reply Filing SOP, the respondent is required to operate entirely through the GSTAT portal. The broad steps are:

  1. Portal access and login

    • The respondent (assessee or Department) logs into the GSTAT portal with authorised credentials.

  2. Navigation to the reply module

    • Within the dashboard, the user proceeds to Respondent Corner → File Reply.

  3. Locating the appeal

    • The system allows search of the relevant appeal by case number or other prescribed identifiers.

  4. Uploading reply and documents

    • The respondent prepares a written reply and uploads it, along with all supporting documents, in the permitted file formats.

  5. Electronic authentication

    • The user selects the type of electronic signature (e-sign/DSC or other mode enabled by the portal) and submits the reply.

  6. Receipt generation

    • Upon successful submission, a system-generated acknowledgement is issued, evidencing filing of the reply and forming part of the digital case record.

This workflow translates the enabling provisions in the GSTAT (Procedure) Rules, 2025 into day-to-day practice, reducing the need for physical filings and manual tracking.

2. Statutory Underpinning: How the SOP Fits into the Rules

The Reply Filing SOP is grounded in the following provisions:

  • Rule 36 of the GSTAT (Procedure) Rules, 2025 permits a respondent to file a reply and supporting documents, typically within one month from receipt of the appeal, either personally or through an authorised representative.
  • Rule 36 also contemplates that the reply should deal specifically with the facts and contentions raised by the appellant, either admitting, denying or otherwise explaining them.
  • Rule 37 authorises the filing of a rejoinder when the reply introduces fresh facts that the appellant wishes to contest.

The SOP converts these procedural rights and obligations into a digital workflow, ensuring that replies, rejoinders, and supporting records are all routed through the portal.

Note: The hearing sequence under Section 113 read with Rule 41 remains intact: the appellant is heard first, followed by the respondent, and then the appellant is permitted to respond in rejoinder. The SOP only changes how replies are filed, not the substantive right to be heard.

3. Distinguishing Reply Under Rule 36 from Cross-Objection Under Section 112(5)

A critical conceptual point underscored by the SOP framework is the distinction between:

  • A reply under Rule 36; and
  • A cross-objection under Section 112(5) of the CGST Act read with Rule 110(2) and FORM GST APL-06.

(a) Nature and purpose of a reply

  • A reply is a defensive pleading.
  • It is filed to answer the appellant’s case, either supporting the impugned order or defending the respondent’s position.
  • It is not the statutory vehicle for seeking modification of an adverse part of the order under challenge.

(b) Nature and purpose of a cross-objection

  • Section 112(5) creates a substantive right in favour of the respondent to file a memorandum of cross-objections against any portion of the order which is prejudicial, even if the respondent has not independently filed an appeal.
  • Rule 110(2) mandates that such a memorandum must be filed electronically in FORM GST APL-06.
  • Through a cross-objection, the respondent can actively assail an adverse portion of the order under appeal.

(c) Practical implication