Extension of Guidelines and Instructions for Scrutiny of Appeals Filed on GSTAT Portal
Instructions for Filing Appeals on GST Appellate Tribunal Portal (Rule 123)
The GST Appellate Tribunal in New Delhi has issued directives to assist appellants in filing appeals on the GSTAT Portal, extending the guidelines from earlier orders until December 31, 2026. This decision, made under Rule 123 of the Goods & Services Tax Appellate Tribunal (Procedure) Rules, 2025, aims to address initial difficulties faced by appellants. Scrutiny officers, including Registrars and their deputies, are instructed to ensure that appeal documents such as the Show Cause Notice, Order-in-Original, and Order-in-Appeal are submitted in soft copy without raising defects if orders from higher courts exempt court fees or pre-deposits. Appellants must also upload authorization for tax professionals or advocates. For applications filed by the Revenue under Section 112(3), necessary documents include the Show Cause Notice, Order in Original, Order in Appeal, and the Commissioner's opinion, among others. No court fee or pre-deposit is needed for appeals by the Revenue. Additionally, appellants must provide one verification and digital signature. This directive is communicated to relevant GSTAT members and offices to ensure compliance and facilitate smoother appeal processes.
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Rules
Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
