In a significant move aimed at easing procedural hurdles being faced by appellants during the initial phase of filings on the GST Appellate Tribunal (GSTAT) Portal, the Hon’ble President, GSTAT, Shri Sanjay Kumar Mishra, has extended the relaxed scrutiny guidelines vide F.No. GSTAT/Pr.Bench/Portal/125/25-26 dated 14th May, 2026 (in continuation of Office Order No. 16/2026 dated 20th January, 2026 and Instructions dated 10th March, 2026) for filing of appeals till 31st December, 2026. The direction has been issued in exercise of powers conferred under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
Background — Office Order dated 20th January, 2026
Vide Office Order No. 16/2026 dated 20th January, 2026, the President, GSTAT had directed that the Registry of each Bench shall keep a lenient view during scrutiny of appeal documents and shall raise defect of substance only, and not defect of form, for an initial period of six months. It was further clarified that documents generated digitally through the GSTN System are not required to be certified, whereas scanned copies of physical documents attached with the appeal shall be signed.
Extension till 31st December, 2026
By the present Order dated 14th May, 2026, the President, GSTAT has directed that the guidelines of the Order dated 20th January, 2026 and Instructions dated 10th March, 2026 shall continue to be followed till 31st December, 2026, for ease of filing of appeals by the appellants.
Instructions to be Followed by Scrutiny Officers
- APL-05 — No Defect for Soft Copies of Key Documents: The Registrar / Joint Registrars / Deputy Registrars / Assistant Registrars shall examine whether APL-05 contains soft copies of the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, Grounds of Appeal, Pre-Deposit and Court Fees, wherever required. In such cases, and in cases where any orders of the Higher Courts grant exemption from Court Fee / Pre-Deposit, a flag (defect) shall not be raised.
- Relief on Certified Copies under Section 112(1): Where the appellant prefers an appeal under sub-section (1) of Section 112 by attaching a scanned copy of certified OIO / OIA, and the Scrutiny Officer is satisfied from the endorsement made therein by the issuing authority that it is a certified copy, no flag (defect) shall be raised.
- Authorization / Vakalatnama: The appellant / taxpayer shall also upload a copy of the Authorization issued in favour of the tax professional, or Vakalatnama executed in the name of the Advocate, as the case may be.
Departmental Appeals under Section 112(3) — Documents Required
In respect of applications filed by the Revenue under sub-section (3) of Section 112, the following documents are necessary: (i) Show Cause Notice; (ii) Order-in-Original; (iii) Order-in-Appeal; (iv) Opinion of the Commissioner directing his officer to make the application; (v) Statement of Facts; and (vi) Grounds of Appeal.
It has further been clarified that no Court Fee / Pre-Deposit is required in appeals filed by the Revenue (Department), and that only one Verification and Digital Signature of the appellant is required.
Significance for Trade and Tax Professionals
The extension is expected to provide substantial relief to taxpayers, tax professionals and the Departmental authorities by minimising avoidable defect memos during the formative phase of the GSTAT Portal. By restricting scrutiny to defects of substance and dispensing with the requirement of physical certification of digitally generated documents, the Tribunal has signalled a taxpayer-friendly approach that is expected to expedite admission of appeals and reduce procedural litigation.
The Order has been issued under the signature of Shri Sanjay Kumar Mishra, President, GST Appellate Tribunal, and has been circulated to all Vice Presidents of State Benches, Members of the Principal Bench, and Registrars / Joint Registrars / Deputy Registrars / Assistant Registrars of all State Benches for information and necessary compliance.
The Order can be accessed at: Order dated January 20, 2025 , Order dated May 14, 2026
