Lenient Scrutiny Guidelines for GSTAT Appeals During Initial Filing Phase Under Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
Office Order on GSTAT Appeal Filing Procedures under Rule 123
The Government of India's GST Appellate Tribunal (GSTAT) has issued an office order dated January 20, 2026, regarding the filing of appeals on the GSTAT Portal. According to the order, which is based on the powers given by rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025, the Tribunal acknowledges the challenges faced by appellants during the initial phase of filing appeals. To address these challenges, the Tribunal has decided that for the first six months from the date of this order, the Registry of each bench will adopt a lenient approach when scrutinizing appeal documents. They will only raise issues that affect the substance of the case, rather than minor formal defects that do not impact the case's merit. Additionally, the order clarifies that documents generated digitally through the GSTN System do not need certification, while scanned copies of physical documents attached to the appeal must be signed. This directive has the approval of the Hon'ble President of GSTAT. Copies of this order have been distributed to various officials and state benches for information and necessary action.
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Rules
Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025
