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About this book

Part C — Instituting an appeal

Rule 18. Filing of appeals

Chapter III · Institution of appeals — Procedure


18.1 The rule

(1) An appeal to the Appellate Tribunal shall be filed online on GSTAT Portal in Form prescribed under the Rules, and shall contain the following details, namely :-

(a) the cause title shall state ―In the Goods and Service Tax Appellate Tribunal‖ and also set out the proceedings or order of the authority against which it is preferred;

The rest of this chapter is for subscribers

GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.

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