The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, has issued an Office Order vide F. No. GSTAT/Pr. Bench/Portal/125/25-26, dated 20 January 2026, invoking the powers conferred under Rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025.
This directive has been issued in view of the practical difficulties being faced by appellants during the initial phase of filing appeals on the newly operational GSTAT Portal.
Key Highlights of the Order
- Lenient Scrutiny for Six Months: The President, GSTAT, has directed that all GSTAT benches shall adopt a lenient view during scrutiny of appeal documents for the first 06 months from the date of issuance of the order.
- Only defects of substance—those impacting the merits of the case—will be flagged.
- Defects of form—errors not affecting the merits—shall not be raised during this period.
This measure aims to ensure a smooth transition for appellants adapting to the new digital filing framework.
- Clarification on Documentation Requirements
The order further clarifies that:
- Documents generated digitally through the GSTN system will not require certification.
- However, scanned copies of physical documents submitted with the appeal must be signed.
Official Extract from the GSTAT Office Order:
The core directive of the Office Order states:
“the Registry of each bench shall keep a lenient view during scrutiny of the appeal documents and raise defect of substance only rather than for defect of form i.e. the defects not affecting the merit of the case shall not be raised, for an initial period of 06 months from the date of issuance of this order.”
The Office Order further clarifies:
“the documents generated digitally through GSTN System are not required to be certified, whereas, scanned copies of the physical documents attached with the appeal shall be signed.”
This clarification reduces procedural burden while maintaining authenticity of physical documents.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/01/GSTAT-ORDER_20-01-2026.pdf
