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Here are some of the most important details from the GST Appellate Tribunal (Procedure) Rules, 2025:

1. Purpose and Commencement: These rules regulate the procedure and functioning of the Goods and Services Tax Appellate Tribunal (GSTAT). They came into force on April 24, 2025.  
2. GSTAT Portal: Electronic filing is mandatory. All appeals, applications, replies, and documents must be filed electronically via the GSTAT Portal. Scrutiny, processing, notices, communications, and proceedings are also primarily conducted through this portal.  
3. Filing Appeals:
   • Appeals must be filed online in the prescribed form.  
   • They must include grounds of appeal and required documents like certified copies of the orders being appealed.  
   • Appeals undergo scrutiny for defects, which must be rectified within specified timeframes (usually 7 working days, extendable up to 30 days).  
4. Key Timelines:
   • Reply by Respondent: Within one month of receiving the appeal/application.  
   • Rejoinder by Applicant: Within one month of receiving the reply (if allowed).  
   • Pronouncement of Order: Within 30 days from the final hearing (excluding holidays).  
   • Application for Rectification: Within one month from the date of the final order.  
5. Hearing Procedures:
   • Hearings can be conducted physically or electronically (with President’s permission).  
   • Parties generally cannot produce additional evidence unless permitted by the Tribunal.  
   • The Tribunal has the power to adjourn hearings.  
6. Orders:
   • Orders must be in writing, signed, and dated by the Bench members.  
   • Certified copies are provided to parties.  
   • Provisions exist for correcting clerical or accidental errors.  
7. Fees: Fees are payable for various applications (like inspection, interlocutory applications, appeals) as per the specified schedule, generally through the GSTAT portal. Departmental authorities are exempt from fees.  
8. Authorised Representatives: Rules define who can appear (e.g., legal practitioners, CAs), require filing authorisation (Vakalatnama/Memorandum of Appearance), and specify dress code.  

These rules pave the way for a structured, digital, and efficient GST dispute resolution system, providing greater clarity and transparency for taxpayers and authorities alike.