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.”

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The Ministry of Finance has taken a major step towards simplifying the adjudication process within the Goods and Services Tax (GST) system by introducing the Goods and Services Tax Appellate Tribunal (GSTAT). This initiative, which will come into effect on September 1, 2023, is designed to tackle the increasing number of conflicts between taxpayers and the Revenue Department.

Establishment of GSTAT: The Goods and Services Tax Appellate Tribunal (GSTAT) has been created by virtue of the authority granted by subsections (1), (3), and (4) of Section 109 of the Central Goods and Services Tax Act, 2017. This tribunal aims to facilitate the swift resolution of disputes and enhance tax certainty.

The GSTAT’s Principal Bench will be situated in New Delhi, acting as the primary centre for handling appeals.

The notification outlines the establishment of state benches in different states and union territories, totalling 31 benches with specific locations and circuit arrangements for comprehensive coverage.

Distribution of State Benches The state benches have been strategically distributed to cover all regions effectively. Some notable allocations include:

• Uttar Pradesh: Three benches in Lucknow, Varanasi, and Ghaziabad.

• Maharashtra and Goa: Three benches in Mumbai, Pune, and Nagpur.

• Gujarat: Two benches in Ahmedabad and Surat.

• Tamil Nadu and Puducherry: Two benches in Chennai and Puducherry.

The GSTAT benches are scheduled to commence operations gradually, starting with state capitals and cities where High Court benches are located. The initial batch of tribunals is projected to start functioning from November 2024 to January 2025. Every bench will comprise of a Judicial Member and a Technical Member, guaranteeing a fair and knowledgeable adjudication procedure.

To download official notification, click here.

The Government has officially announced that the establishment of GSTAT

“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.”

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