The Goods and Services Tax Appellate Tribunal (GSTAT) has issued detailed instructions regarding the scrutiny of appeals filed through the GSTAT portal to streamline the appellate process and ensure uniformity in documentation. The instructions have been issued vide F. No. GSTAT/Pr. Bench/Portal/125/2025-26/3868 dated March 10, 2026, with the approval of the President, GSTAT.
As per the instructions, appeals filed in Form APL-05 must mandatorily include soft copies of key documents such as the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, and Grounds of Appeal. The notification further clarifies that pre-deposit and court fees are compulsory for such appeals. However, in cases where a higher court has granted exemption from payment of court fees or pre-deposit, scrutiny officers should not raise any defect flags regarding such requirements.
The instructions also provide clarity regarding appeals filed under sub-section (1) of Section 112 of the CGST Act. If an appellant uploads scanned certified copies of the OIO or OIA, and the scrutiny officer is satisfied with the endorsement made by the issuing authority confirming that the documents are certified copies, then no defect should be raised during the scrutiny process. Additionally, the appellant taxpayer must upload authorization in favour of the tax professional or a vakalatnama executed in the name of an advocate, wherever representation is involved.
For applications filed by the Revenue Department under sub-section (3) of Section 112, the GSTAT has specified the documents that must accompany the application. These include the Show Cause Notice, Order-in-Original, Order-in-Appeal, Statement of Facts, Grounds of Appeal, and the opinion of the Commissioner directing the concerned officer to file the application. The instructions also clarify that no court fee or pre-deposit is required for appeals filed by the Revenue (Department).
Further, the Tribunal has mandated that one verification and digital signature of the appellant must be provided while filing the appeal electronically. These measures are intended to improve the efficiency of the scrutiny process, reduce procedural defects, and facilitate smooth handling of appeals before the GST Appellate Tribunal.
The instructions have been issued under the signature of Saurav Suman Shardool, Registrar, GSTAT, and will guide scrutiny officers as well as appellants in ensuring proper filing of appeals before the Tribunal.
The Instructions can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/GSTAT-Instructions-10.03.2026.pdf
