05/04/2026
Seminar on GST Appellate Tribunal – Rules & Procedures and Courtroom Skills & Etiquette
Organised by GST Appellate Tribunal Bar Association, Chhattisgarh
Held on 04 April 2026 at Vimtara, Raipur
The GST Appellate Tribunal Bar Association, Chhattisgarh, successfully organised a seminar on “GST Appellate Tribunal – Rules & Procedures and Courtroom Skills & Etiquette” on Saturday, 04 April 2026, at Vimtara, Raipur. The program marked the first public event of the Association and proved to be a highly successful and significant initiative for the professional fraternity associated with indirect tax litigation in the State of Chhattisgarh.
The seminar received an overwhelming response from the professional community and remained well attended, vibrant, and fully engaging from commencement till conclusion. The programme hall was effectively packed throughout the day, reflecting the keen interest of Chartered Accountants, Advocates, and Tax Practitioners in the operationalisation of the GST Appellate Tribunal and in the development of informed, effective, and disciplined practice before the Tribunal.
The program was graced by Hon’ble Shri Pradeep Kumar Vyas, Judicial Member, GST Appellate Tribunal, State Bench, Chhattisgarh, as the Chief Guest. His gracious presence added immense dignity and institutional significance to the occasion.
The seminar also had the privilege of hosting two eminent speakers for the technical sessions, namely CA Jayesh Gogri, Mumbai, and Adv. Avinash Poddar, Surat, both of whom are widely regarded as distinguished contributors to the field of indirect tax law and jurisprudence. Their technical deliberations substantially enriched the programme and provided valuable practical insight into procedure, advocacy standards, and professional preparedness required for effective representation before the GST Appellate Tribunal.
CA Sameer Singh, President of the GST Appellate Tribunal Bar Association, Chhattisgarh, appreciated the support extended by the ICAI Raipur Branch as a valuable gesture of institutional cooperation. Special acknowledgment was also made of the presence of senior professionals, honorary members, and office-bearers of the Association, including respected members of the Bar and the tax fraternity.
The event assumed particular significance in the backdrop of the continuing evolution of the GST regime. It was observed that at the time of the introduction and implementation of GST, the role of Chartered Accountants, Advocates, and Tax Practitioners was widely recognised by all stakeholders. Since GST was a completely new and technically complex legislation, both taxpayers and officers encountered practical and interpretational difficulties, resulting in a large volume of litigation. In the absence of a dedicated Tribunal for several years, the first appellate stage remained with departmental authorities and, in many cases, the next recourse lay before the Hon’ble High Courts. The absence of a specialised appellate forum was therefore deeply felt by the entire fraternity.
Against this background, the commencement of the GST Appellate Tribunal has been viewed as a major institutional development. It was specifically noted with appreciation that the Technical Member (Centre), Shri S. K. Agrawal, and the Technical Member (State) have been posted, thereby advancing the process of making the State Bench, Chhattisgarh, fully functional.
A particularly important highlight of the programme was the encouraging and practical message delivered by the Hon’ble Chief Guest, Shri Pradeep Kumar Vyas Ji. He informed the gathering that the preparations for making the GST Appellate Tribunal, State Bench, Chhattisgarh, fully functional are already underway in full earnestness.
The Hon’ble Judicial Member also encouraged the fraternity of Chartered Accountants, Advocates, and Tax Practitioners to file the long-pending second appeals under GST at the earliest. At the same time, he conveyed a highly reassuring and facilitative approach regarding the initial phase of the Tribunal’s functioning. He indicated that, so long as the mandatory statutory requirements are fulfilled, appeals should not be rejected merely on account of ordinary procedural or curable shortcomings in the initial days. This assurance was greatly appreciated by the participants, as it reflected a pragmatic, justice-oriented, and institution-building approach.
The essential requirements referred to during the programme included, inter alia, the filing of the Order-in-Original, the Show Cause Notice, the statutory pre-deposit as required under law, and the first appellate order, along with such other mandatory documents as may be prescribed.
The seminar also served to formally communicate the background and purpose behind the formation of the GST Appellate Tribunal Bar Association, Chhattisgarh. It was recalled that during the summer of 2025, the idea was conceptualised to create a specialised body of committed professionals and volunteers who could support the functioning of the Tribunal and assist the professional fraternity in an organised and constructive manner. The Association was conceived not merely as a representative body, but as a professional platform dedicated to facilitating the healthy, efficient, and dignified functioning of the GSTAT in the State.
The formation of the Association was the result of a collective initiative taken by a committed group of professionals, including CA Sakshi Gopal, Vice President CA Mahaveer Jain, General Secretary Adv. Bhisma Ahluwalia, Secretary CA Vikas Golechcha, Asst Tresurer, CA Vikas Pandey, Tresurer CA Ramandeep Singh, Joint Secretary CA Jitendra Khanuja, and Ex member Shri Naresh Chahar.
The seminar thus served a dual purpose. On the one hand, it provided rich technical learning on the Rules & Procedures of GSTAT and Courtroom Skills & Etiquette. On the other hand, it laid down the broader institutional vision of the GSTAT Bar Association as a responsible stakeholder in the emerging GST appellate ecosystem of Chhattisgarh.
The GST Appellate Tribunal Bar Association, Chhattisgarh, places on record its sincere gratitude to the Hon’ble Chief Guest, the distinguished speakers, the ICAI Raipur Branch, all dignitaries, senior members, participating professionals, and every member of the Association whose presence, support, and active participation contributed to the grand success of the programme.
The Association remains committed to continuing such initiatives in future and to playing a meaningful role in facilitating smooth, informed, and dignified practice before the GST Appellate Tribunal in Chhattisgarh.
Heartfelt thanks to all for your support and participation.
