New Delhi, April 25 -- The Centre has formally notified the Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules, marking a significant move to streamline tax litigation and ease the adjudication process for businesses under the GST regime. The new rules, which came into effect on April 24, 2025, mandate online filing of appeals and applications through the newly launched GSTAT portal.

The notified framework, spread across 15 chapters, outlines the procedures to be followed from the stage of admission of appeals to hearings and final orders. A key feature of the rules is the provision for hybrid hearings, which allows parties to appear either physically or via video conferencing, subject to approval by the Tribunal Preside...