You need to verify what the department submitted to the Tribunal. Or you want to check whether a specific document you filed actually reached the case file. Or you are a new representative taking over a case and need to review the complete record. GSTAT’s record inspection procedure - governed by Rules 67-71 and GSTAT FORM-03 - provides a formal, supervised process for accessing case files. This guide explains the exact procedure, from filing the application to conducting the inspection.
What Do the Rules Say About Record Inspection?
Rule 67: Any party to an appeal, or their authorised representative, may apply to inspect the record of the case by filing a written application in GSTAT FORM-03 and paying the prescribed fee.
Rule 68: Inspection of records of a pending or decided case shall be allowed only on the order of the Registrar. The Registrar has discretion to approve or refuse.
Rule 69: The application for inspection must be presented at the Registry between 10:30 AM and 1:30 PM on any working day, at least 2 days before the date on which inspection is sought, unless the Registrar permits otherwise. The Registrar considers the application and passes appropriate orders.
Rule 70: On grant of permission, the Deputy Registrar or Assistant Registrar arranges the records and allows inspection on the specified date and time - between 10:30 AM to 12:30 PM and 2:30 PM to 4:30 PM - in the immediate presence of an authorised officer. The inspecting person must not alter, dislocate, mutilate, tamper with, damage, or make any marking on the records.
Rule 71: A Register of Inspection (GSTAT-CDR-06) is maintained by the Deputy/Assistant Registrar, recording every inspection. The inspecting person’s signature is obtained.
Restriction: Inspection of pending cases is not ordinarily permitted on the date fixed for hearing or the day preceding the hearing. This prevents disruption to the bench’s preparation.
For the complete appeal filing process, see our GSTAT appeal filing service.
Key Terms
- GSTAT FORM-03: The prescribed application form for record inspection. Requires GSTIN/Temp ID, appellant details, appeal/order number, purpose of inspection, fee payment proof, and list of documents to inspect.
- Registrar: The administrative officer of each bench who approves inspection requests, manages case files, and supervises the process.
- GSTAT-CDR-06: The Register of Inspection maintained by the bench. Records every inspection with application number, appeal number, date, and inspector’s signature.
- Exhibit Marking (Rule 86): Documents in the case file are marked ‘A’ series (appellant/petitioner), ‘B’ series (respondent), and ‘C’ series (Tribunal exhibits). This helps you locate specific documents during inspection.
- Certified True Copy: An official copy of the order or document authenticated by the Registrar. Available at Rs 5 per page for non-parties.
Who Can Inspect GSTAT Records?
- The appellant - taxpayer or company that filed the appeal
- The respondent - typically the Commissioner or Revenue department
- Authorised representatives of either party - advocates, CAs, GST practitioners with valid authorisation
- New representative taking over a case - with the party’s authorisation letter
- Third parties - only with the Registrar’s special permission and for justified reasons (rare)
For understanding the evidentiary context of what you may find in the case file, see our additional evidence guide.
How to Inspect GSTAT Case Records: Step-by-Step
- Identify the case and records you need. Note the appeal number, parties, and the specific documents you want to inspect (e.g., respondent’s counter-submissions, documents filed by the department, order sheet, affidavits, exhibits). Being specific speeds up the Registrar’s approval.
- Fill GSTAT FORM-03. Enter: GSTIN or Temp ID or Unique Identification Number, name and address of the appellant, appeal/order number and date, grounds and purpose of inspection, details of fee payment, and a list of documents for inspection.
- Pay the Rs 5,000 fee. Payment through Bharatkosh (online or offline). Keep the receipt - it must be attached to or referenced in FORM-03. The fee is per inspection application, not per document.
- File at the Registry 2 days in advance. Present the application at the bench Registry between 10:30 AM and 1:30 PM on any working day, at least 2 working days before the desired inspection date. Earlier filing is advisable for complex records.
- Await the Registrar’s order. The Registrar reviews the application, verifies your status as a party or authorised representative, and passes an approval or refusal order. Refusal is communicated with reasons.
- Attend the inspection on the approved date. Present yourself at the bench premises at the specified time. The Deputy/Assistant Registrar arranges the case file. Inspection is conducted between 10:30 AM-12:30 PM and 2:30 PM-4:30 PM, in the immediate presence of an authorised officer.
- Inspect under supervision. Review the records. Take notes. You may request certified copies of specific documents (separate fee applies). You must not alter, mark, remove, or damage any document. The supervising officer can stop the inspection if rules are violated.
- Sign the Inspection Register (GSTAT-CDR-06). After inspection, the supervising officer records the inspection and obtains your signature in GSTAT-CDR-06.
What Can You Access During Inspection?
| File Part | Contents | What to Look For |
|---|---|---|
| Main File | Appeal memo, grounds of appeal, impugned order, SCN, respondent’s counter, written submissions, affidavits, exhibits (A/B/C series) | Verify what the department submitted; check if your documents are on record; review exhibits |
| Miscellaneous Application File | Interlocutory Applications (stay, adjournment, additional evidence, restoration), affidavits supporting IAs | Track all applications filed; verify IA status and Tribunal orders on each |
| Process File | Notices issued, service records, hearing notices, cause list entries | Verify that all notices were served; check hearing history |
| Order Sheet | Chronological record of all Tribunal orders (GSTAT FORM-02), adjournments, directions, interim orders | Understand the bench’s directions; verify adjournment count; check interim relief status |
Record preservation: Physical records are preserved for 5 years after the final order. Electronic records are preserved for 15 years. After the preservation period, records are weeded out per Registrar’s direction.
GSTAT FORM-03: Fields and What to Fill
| Field | What to Enter |
|---|---|
| GSTIN / Temp ID / Unique ID | Your GST Identification Number, or the temporary/unique ID assigned during GSTAT portal registration |
| Name and Address of Appellant | Full legal name (individual/firm/company) and registered address |
| Appeal / Order Number and Date | The GSTAT appeal number (if assigned) or the order number of the impugned order being appealed |
| Grounds and Purpose of Inspection | Why you need to inspect. E.g.: "To verify respondent’s counter-submissions" or "To prepare for hearing" or "New representative reviewing case file" |
| Details of Fee Payment | Bharatkosh receipt number, date, and amount (Rs 5,000) |
| List of Documents for Inspection | Specify: "All documents in main file and order sheet" or list specific exhibits (e.g., Exhibit B-3, Exhibit A-7) |
Common Mistakes and Restrictions
Mistake 1: Filing the application on the hearing date or the day before. Rule 69 prohibits inspection on the hearing date or the preceding day for pending cases. The bench needs the file. Plan your inspection at least 3-4 days before the hearing.
Mistake 2: Not specifying which documents you need. A vague request (“all case records”) takes longer to process. Specifying the document type or exhibit number expedites the Registrar’s approval and the officer’s preparation.
Mistake 3: Attempting to photograph or mark documents. Photographing case records without permission, making annotations, or attaching sticky notes is strictly prohibited. The supervising officer will terminate the inspection immediately. Take handwritten notes only.
Mistake 4: Not paying the Rs 5,000 fee before filing. The fee must accompany the FORM-03 application. Applications without proof of payment are returned by the Registry.
Mistake 5: Sending an unauthorised person. Only parties or their registered authorised representatives can inspect records. If you send an assistant who is not registered on the GSTAT portal with a valid authorisation, the inspection will be refused. For representation across benches, use our hearing guide to ensure proper authorisation.
Certified Copies vs Inspection: When to Use Which
Inspection is for reviewing the complete file - useful when you need to understand the full picture, verify what the department submitted, or prepare for the hearing. You see the originals but cannot take them.
Certified copies are for obtaining authenticated copies of specific documents or orders. Certified copies of final orders cost Rs 5 per page for non-parties. Parties to the case receive certified copies as part of the order process (uploaded on the portal and served electronically).
In practice, most representatives use inspection to identify which documents they need, then request certified copies of specific items through the Registrar.
How Record Inspection Connects with the Broader GSTAT Process
Record inspection is particularly valuable at three stages: (1) when a new representative takes over a case and needs to review the full record before the hearing, (2) when preparing an additional evidence application under Section 112(7) - you need to know what is already on record before arguing that something is missing, and (3) after the order is pronounced - to understand the factual basis of the Tribunal’s decision before filing an appeal to the High Court.
Our GSTAT cluster covers each stage: cause list (scheduling), adjournments (deferrals), hearing (process), powers (outcomes), additional evidence, and affidavits.
Key Takeaways
GSTAT record inspection is governed by Rules 67-71 of the GSTAT Procedure Rules, 2025. Parties or their authorised representatives can inspect records of pending and decided cases by filing GSTAT FORM-03 with the Registrar and paying Rs 5,000.
The application must be filed at least 2 working days before the desired inspection date, between 10:30 AM and 1:30 PM. Inspection is conducted between 10:30 AM-12:30 PM and 2:30 PM-4:30 PM under officer supervision. No inspection on the hearing date or the day before.
Case records are organised into four parts: main file (appeal, orders, exhibits), miscellaneous application file (IAs), process file (notices), and order sheet (all Tribunal directions). Documents are marked in A/B/C series.
You cannot alter, mark, photograph (without permission), or remove any document during inspection. The supervising officer records the inspection in GSTAT-CDR-06 and obtains your signature.
Physical records are preserved for 5 years after the final order; electronic records for 15 years. Certified copies of final orders are available at Rs 5 per page for non-parties.
Need Help with GSTAT Case Management?
Record inspection, certified copy applications, and case file review require familiarity with GSTAT registry procedures. Whether you are a new representative reviewing a complex case or preparing for a critical hearing, professional case management ensures nothing in the file surprises you.
Explore our GSTAT representation for end-to-end case management including record inspection, hearing preparation, and advocacy across all 32 State Benches and the Principal Bench.
For queries, reach out at +91 945 945 6700 or WhatsApp us directly.
