Govt notifies rules for GST appellate tribunals; provides for mandatory e-filing, hybrid hearing

The government has established Goods and Services Tax Appellate Tribunal (GSTAT) rules mandating e-filing and hybrid hearings. Urgent matters filed before noon will be listed the next day, streamlining dispute resolution. The GSTAT, with benches nationwide, aims for swift, fair GST dispute resolution, reducing the burden on higher courts and fostering a transparent tax environment.