The Goods and Services Tax Appellate Tribunal (GSTAT), in a pre-notice hearing directed the Department to take immediate steps to ensure that its Authorised Representatives (ARs) and nodal officers are properly mapped on the GSTAT e-filing portal so that appeal documents can be accessed and defended effectively.

The hearing also brought into focus an issue concerning the designation of the first respondent in GSTAT appeals. While the appellant’s counsel initially submitted that the e-filing system automatically designated and locked the adjudicating authority as the first respondent, the Tribunal recorded that, upon clarification from the NIC application manager of the GSTAT e-filing portal, the first respondent can in fact be manually changed by the appellant. The appellant was accordingly directed to amend the name of the first respondent in accordance with Rule 33 of the GSTAT Procedure Rules, 2025.

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Department Could Not Access Appeal Documents

The pre-notice hearing was attended by counsel for the appellant as well as the Department’s Authorised Representative. The Department submitted that it had not received notice of the appeal because of an incorrect designation of the first respondent.

The Department further informed the Tribunal that its Authorised Representatives and nodal officers had not yet been mapped to the GSTAT e-filing portal. As a result, the departmental representatives were unable to access the appeal documents uploaded on the portal.

The issue is significant for the functioning of the newly operational appellate mechanism because access to appeal papers is essential for the Department to prepare its defence and participate effectively in appellate proceedings.

Appellant Says Portal Automatically Selected First Respondent

Responding to the Department’s grievance, counsel for the appellant submitted that the e-filing system automatically designates and locks the adjudicating authority that passed the impugned order—identified in the proceedings as the Commissioner (Appeals)—as the first respondent.

According to the appellant’s counsel, there was no manual option available to the appellant to modify this field while filing the appeal. Counsel nevertheless undertook to provide the complete set of appeal documents to the Department’s Authorised Representative by email.

The Tribunal, however, subsequently recorded the clarification received from the NIC application manager associated with the GSTAT e-filing portal that the first respondent can be manually changed by the appellant.

GSTAT Directs Correction Under Rule 33

In view of the clarification received from the NIC, the Tribunal directed the appellant’s counsel to amend the name of the first respondent so that it conforms to Rule 33 of the GSTAT Procedure Rules, 2025.

The direction effectively resolves the immediate procedural dispute over whether the respondent designation could be altered on the e-filing platform. The Tribunal’s order makes it clear that the appellant must ensure that the first respondent’s particulars are aligned with the applicable procedural rule.

Department Asked to Complete Portal Mapping

The GSTAT also placed responsibility on the Department to address the technical issue that prevented its representatives from accessing the appeal.

The Authorised Representatives were directed to take immediate measures to map themselves to the GSTAT e-filing portal. The Tribunal further directed that the departmental nodal officer should be duly mapped so that appeal documents can be properly assigned to the concerned officers for defending the Department’s case.

The direction is aimed at ensuring that procedural and technological issues do not prevent the Department from receiving appeal documents or participating in appellate proceedings.

Appellant Directed to Email Complete Appeal Papers

Apart from correcting the respondent designation, the appellant’s counsel was directed to provide the complete set of appeal documents to the Department’s Authorised Representative through email.

The Tribunal fixed a deadline of two days from the date of the hearing for supplying the documents. This direction was intended to ensure that the Department would have access to the appeal papers even before its portal mapping issue was fully resolved.

The order therefore adopts a two-pronged approach: immediate sharing of the documents by email and simultaneous correction of the Department’s access through the e-filing portal.

Final Hearing Fixed for August 13

After issuing the procedural directions, the Tribunal adjourned the matter for final hearing on August 13, 2026, at 2:30 PM.

The Tribunal specifically recorded that by the next date of hearing, the Department’s Authorised Representative should have access to the appeal documents both through the email to be provided by the appellant’s counsel and through the GSTAT e-filing portal.

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