The GST Appellate Tribunal (GSTAT) has announced an extension of relaxed and simplified procedures for filing appeals on the GSTAT Portal until December 31, 2026. This decision seeks to alleviate procedural challenges faced by taxpayers during the early stages of the portal's implementation. Continuing measures from its January and March 2026 orders, the Tribunal acknowledges ongoing difficulties in online appeal filings.
Scrutiny officers have been instructed not to flag defects when appellants upload electronic versions of essential documents, such as the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, Grounds of Appeal, proof of pre-deposit, and court fee documents. This leniency extends to cases involving exemption orders from higher courts. Taxpayers filing appeals under Section 112(1) may continue to use scanned certified copies of OIO and OIA, provided scrutiny officers are satisfied with the endorsements from issuing authorities.
Appellants are required to upload authorization letters for tax professionals or a valid Vakalatnama for advocates representing them before the Tribunal. For appeals filed by the Revenue Department under Section 112(3), GSTAT mandates the inclusion of SCN, OIO, OIA, Commissioner’s opinion, Statement of Facts, and Grounds of Appeal, without requiring court fees or pre-deposits.
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This latest instruction underscores GSTAT's commitment to facilitating a smooth transition to digital litigation processes, ensuring that legitimate appeals are processed without unnecessary delays due to technical or procedural issues.
