If you're handling GST appeals before the GST Appellate Tribunal (GSTAT), a recent procedural clarification has a direct bearing on how you prepare your filings. In response to a grievance raised by a taxpayer from Varanasi, GSTAT has made clear that the responsibility for translating a Hindi adjudication order into English rests squarely with the appellant, not with the authority that issued the original order.
This is not a minor administrative footnote. For practitioners representing clients across Uttar Pradesh, Madhya Pradesh, Rajasthan, Delhi, and other Hindi-speaking states where adjudication orders are routinely issued in Hindi, creating a concrete and recurring burden that must be planned for in every appeal.
Rule 23 of the GSTAT (Procedure) Rules, 2025
The clarification draws on Rule 23 of the GSTAT (Procedure) Rules, 2025, which governs the language of documents filed before the Tribunal:
Rule 23: Language of Documents
Every non-English document filed before the GST Appellate Tribunal must be accompanied by a certified English translation. The appellant is responsible for obtaining and submitting this translation as part of the appeal filing. The rule is intended to facilitate uniform proceedings before Benches across India, regardless of the language of the original order.
The rationale is straightforward: GSTAT operates as a national tribunal with Benches across the country. To ensure that hearings are not constrained by the language of a particular state's adjudication order, English is the working language of the Tribunal's proceedings and records.
The Six-Month Interim Relaxation
Recognising the practical difficulty, particularly for the large volume of Hindi-language orders currently in the GST appeal pipeline, GSTAT has extended an interim accommodation. Benches whose members are proficient in Hindi may, for a temporary six-month period, accept filings without insisting on an immediate English translation.
The prudent approach, even during this relaxation period, is to arrange translations proactively, rather than risk a filing being rejected or a hearing being deferred because a bench in another city does not carry Hindi proficiency.
Why This Matters for Hindi-State Practitioners
The states most immediately affected are those where adjudication authorities routinely issue orders in Hindi:
- Uttar Pradesh — A high volume of GST demand orders and adjudication orders issued in Hindi across district offices
- Madhya Pradesh — State GST authorities issue orders predominantly in Hindi
- Rajasthan — Hindi-language orders across SGST and CGST jurisdictions
- Delhi — Mixed practice; many SGST orders are in Hindi
- Uttarakhand, Bihar, Jharkhand, Chhattisgarh, Himachal Pradesh — Hindi as the primary administrative language for GST proceedings
For practitioners based in these states or representing clients who have received orders from these jurisdictions, preparing a certified English translation is no longer optional for GSTAT appeals: it is a procedural prerequisite.
What "Certified Translation" Means for GSTAT Filings
A certified translation for legal tribunal use must include a declaration by the translator affirming the accuracy of the translation and their competence in both the source and target languages. It is not the same as a raw machine translation or an informal working translation prepared for internal use.
This distinction matters: an automated translation from a general-purpose tool is useful for understanding the content of an order, but it is typically not sufficient on its own for filing as a tribunal exhibit. The translation needs to be certified, either by a qualified human translator or through a tool that provides a formal certification alongside the translated text.
LexLingo's Certified Translation tier provides professionally reviewed translations with a translator's certification, suitable for filing as part of an appeal before GSTAT or any other legal forum.
Practical Steps for GST Appeal Practitioners
Given GSTAT's clarification, here is how to incorporate translation into your appeal workflow going forward:
- Identify the language of the adjudication order at intake. As soon as you receive the order you are appealing, note whether it is in Hindi or another regional language. If it is, translation is a required step.
- Factor translation time into your appeal timeline. Appeals before GSTAT have strict limitation periods. Don't leave translation to the last few days before the filing deadline.
- Do not rely on the relaxation as a default. If your appeal may be heard by a Bench without Hindi proficiency, you need the translation regardless of the interim relaxation.
- Keep both the original order and the certified translation on your record. File the original Hindi order alongside the certified English translation. The Tribunal may require both.
How LexLingo Addresses This
LexLingo was built specifically for Indian legal documents, including GST adjudication orders, Show Cause Notices, and demand orders in Hindi and other Indian languages. Simply upload the Hindi order and receive a structured English translation in under a minute, with section numbers, citations, dates, and party names preserved accurately.
For official GSTAT filings, LexLingo's Certified Translation service provides a professionally reviewed and certified translation suitable for tribunal records. The first page is translated free so you can verify the quality before committing.
For a broader overview of all GST documents that require translation, see our guide on GST document translation services. For adjudication and demand orders specifically, see GST order translation services.
To see Rule 23 play out in a real appeal — including how a translation defect was identified and cleared — read our case study: Clearing a GSTAT Appeal Translation Defect Under Rule 23.