The Goods & Services Tax Appellate Tribunal (“GSTAT”), Principal Bench, New Delhi, vide an order dated 14 May 2026 has extended the procedural relaxations and filing instructions issued earlier in relation to filing of appeals on the GSTAT Portal until 31 December 2026. The extension was granted under Rule 123 of the GSTAT (Procedure) Rules, 2025 in view of the difficulties being faced by appellants in the initial phase of e-filing on the GSTAT Portal.
What is being extended?
- Office Order dated 20 January 2026 – directed the Registry to adopt a lenient approach during scrutiny of appeal documents, raising only substantive defects (those affecting the merits) rather than defects of mere form. It also clarified that:
- Documents generated digitally through the GSTN system need not be certified
- Scanned copies of physical documents must be signed
- Instructions dated 10 March 2025 – set out detailed filing requirements for APL-05, including:
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- Mandatory soft copies of the relevant appeal documents, including the Show Cause Notice, Order-in-Original (“OIO”), Order-in-Appeal (“OIA”), statement of facts and grounds of appeal, proof of pre-deposit/court fee, Vakalatnama/ authorization of representative;
- No defects to be raised where any High Court has granted exemption from court fee or pre-deposit;
- Revenue Applications under Section 112(3) of the Central Goods and Service Tax Act, 2017 must include prescribed appeal documents and the Commissioner’s opinion directing the filing;
- No court fee or pre-deposit is required in appeals filed by the Revenue; and
- No defects to be raised where scanned certified copies of the OIO/OIA bearing the issuing authority’s endorsement are uploaded.
The extension of these procedural relaxations and filing instructions reflects the GSTAT’s continuing efforts to streamline the electronic filing process and facilitate a smoother transition to the digital appellate framework. As the GSTAT ecosystem continues to evolve, taxpayers and practitioners may expect further procedural clarifications and system-level refinements aimed at improving the efficiency of appeal filings and scrutiny.