GSTAT Portal Undertaking Clause Modified After Representation by Marwar GST Appellate Tribunal Bar Association

In a procedural development concerning filings before the Goods and Services Tax Appellate Tribunal (GSTAT), the undertaking required to be submitted on the GSTAT Portal has been modified following a representation made by the Marwar GST Appellate Tribunal Bar Association.

The issue was raised by the Association highlighting concerns over the wording of the earlier undertaking, particularly in relation to writ petitions filed before High Courts or the Supreme Court.

Earlier Undertaking Requirement

Previously, appellants were required to submit the following declaration while filing an appeal before the Tribunal:

“We hereby declare that this is our first appeal in the impugned order before the tribunal and we have previously neither filed any appeal/writ nor it is pending before any other legal forum including High Court/Supreme Court.”

This version effectively required the appellant to confirm that neither any appeal nor any writ petition had been filed or was pending before any other legal forum.

Modified Undertaking

Pursuant to the representation made by the Bar Association, the undertaking has now been revised to read as follows:

“We hereby declare that this is our first appeal in the impugned order before the tribunal and we have previously neither filed any appeal nor it is pending before any other legal forum including High Court/Supreme Court; and that no writ petition at present is pending before any High Court / Supreme Court.”

Key Change Explained

The modification clarifies and restructures the declaration relating to writ petitions. While the earlier version broadly clubbed “appeal/writ” together in a single sentence, the revised undertaking separates the confirmation regarding appeals from the statement regarding pendency of writ petitions.

The updated wording ensures that the declarant confirms:

No appeal has been previously filed in respect of the impugned order before any other legal forum; and
No writ petition is presently pending before any High Court or the Supreme Court.

The revised language is expected to remove ambiguity and address concerns of practitioners regarding interpretation of the earlier clause.

Representation By Marwar GST Appellate Tribunal Bar Association

The representation was filed by Marwar GST Appellate Tribunal Bar Association pertaining to GST Appellate Tribunal-Filing Issues which needs further clarity or a look ahead- Undertaking to be filed about appeal before GSTAT being first appeal in the impugned order before the tribunal and previously appellant has neither filed any appeal/writ nor it is pending before any other legal forum including High Court/Supreme Court.

While ARN/CRN of the order is entered, GSTAT portal does not allow to move further unless undertaking is given on the portal that

It would not always be possible to give this undertaking and without giving the undertaking, the portal does not allows the appellant to move forward.

Supposedly, a taxpayer in absence of the tribunal had filed a writ petition before the High Court against the order of the Appellate authority and post constitution of tribunal, the matter is sent back by the high court, then in such case, it would not be possible for the appellant to give this undertaking.

Again, this undertaking is not coming from any of the CGST Rules and the GSTAT Procedure rules and therefore in many cases this would be acting as an hinderance and would either be resulting in appellant not able to file the appeal or giving incorrect declaration for the sake of filing of appeal.

Therefore, requirement of undertaking being filed before commencing to file the appeal on the GSTAT portal needs to be reconsidered and removed. It is neither a statutory requirement and nor does it allows the appellant to file the appeal correctly.