Marwar GSTAT Bar Association Writes to Jodhpur Bench Registrar Seeking Procedural Guidance on Appeal Filings

Background and Context

The Marwar GST Appellate Tribunal Bar Association formally wrote to the Registrar of the Goods and Services Tax Appellate Tribunal, Jodhpur Bench, vide letter dated 24.07.2026, raising a series of procedural questions aimed at ensuring consistency and clarity in the early phase of the Tribunal's functioning. The letter was addressed in the backdrop of the Jodhpur Bench commencing its hearings from 27.07.2026, which marked a significant step forward in the GST appellate adjudication framework for the western Rajasthan region.

The Association acknowledged the considerable efforts made by the Hon'ble Tribunal and its Registry in making the Bench operational and expressed its commitment to cooperating in the smooth conduct of proceedings. The primary purpose of the letter was to seek procedural clarifications on certain practical issues that were anticipated to arise repeatedly in matters coming before the Tribunal during its initial phase of operations.

The areas on which clarity was sought covered the date of filing of appeals, scrutiny and defect removal, registration after admission, service of appeal papers, filing of replies, computation of the cross-objection period under Section 112(5) of the CGST Act, filing of additional documents, and compliance with Rule 56 regarding citations and statutes — including the modalities for virtual hearings and electronic submissions.

Issue 1 — Relevant Date of Filing of Appeal Under Rule 19

The Association raised a foundational question regarding the determination of the date of presentation of an appeal under Rule 19 of the GSTAT (Procedure) Rules, 2025. The Rule mandates that the Registrar or the authorised officer endorse the date on which an appeal is presented or is deemed to have been presented.

Given that the GSTAT portal operates as the primary mechanism for lodging appeals, the Association sought confirmation that the date on which an appeal is successfully uploaded on the portal and a system-generated acknowledgement of filing is issued shall be treated as the official date of filing of the appeal.

This clarification is practically significant because the date of filing directly affects the computation of limitation periods, timelines for admission, and downstream procedural steps.

Issue 2 — Scrutiny and Removal of Defects Under Rule 24

Rule 24 of the GSTAT (Procedure) Rules, 2025 lays down the mechanism for scrutiny of appeals by the Registry. Where an appeal is found to be defective, it is returned to the concerned party after notice, with a direction to rectify the identified defects within the prescribed time. The Rule further provides for extension of time in appropriate cases, and also specifies consequences for non-removal of defects, including the Registrar's power to decline registration and, in cases where the Registrar remains unsatisfied after the party's response, the authority to place the matter before the appropriate Bench for orders on registration or rejection.