[TU-GEN-03-2026]
The GST Appellate Tribunal (GSTAT) has issued an important update for taxpayers and professionals filing appeals through the GSTAT Portal. Considering the practical difficulties being faced during the initial phase of portal-based appeal filing, the Principal Bench, GSTAT has extended the relaxed procedural guidelines till 31st December 2026.
Background of Earlier Orders
Earlier, the GSTAT had issued Office Order dated 20.01.2026 and Instructions dated 10.03.2026 providing temporary procedural relaxations and clarity regarding filing requirements on the GSTAT portal.
Now, vide latest Instructions dated 14.05.2026, the Tribunal has clarified that the same guidelines shall continue to remain applicable till 31st December 2026 for ease of filing appeals by appellants.
Key Relief for Taxpayers & Professionals
The latest instructions primarily focus on reducing unnecessary defects during scrutiny of appeals and simplifying procedural compliance during the transition phase of GSTAT operations.
The Registrar / Joint Registrar / Deputy Registrar / Assistant Registrar have been directed to verify whether Form APL-05 contains:
- Show Cause Notice (SCN)
- Order-in-Original (OIO)
- Order-in-Appeal (OIA)
- Statement of Facts
- Grounds of Appeal
- Proof of Pre-deposit and Court Fees wherever applicable
No Defect for Certified Scanned Copies
A significant practical relief has also been provided in cases where the appellant uploads scanned certified copies of OIO/OIA.
The instructions clarify that where the scrutiny officer is satisfied from the endorsement appearing on the uploaded copy that it is a certified copy issued by the concerned authority, no defect flag should be raised merely because a physical certified copy is not separately uploaded.
Authorization / Vakalatnama Mandatory
The taxpayer is also required to upload:
- Authorization in favour of the tax professional, or
- Vakalatnama executed in favour of the Advocate
Digital Verification Requirement
The instructions also clarify that:
- One Verification and
- Digital Signature of Appellant
Special Clarification for Departmental Appeals
For applications filed by the Revenue Department under Section 112(3), the following documents have been prescribed:
- Show Cause Notice
- Order-in-Original
- Order-in-Appeal
- Opinion of Commissioner authorizing filing
- Statement of Facts
- Grounds of Appeal
To download the official instructions, Click Here
“The site is for information purposes only and does not provide legal advice of any sort. Viewing this site, receipt of information contained on this site, or the transmission of information from or to this site does not constitute an attorney-client relationship. The information on this site is not intended to be a substitute for professional advice.”