The GST Appellate Tribunal (GSTAT) has issued procedural instructions governing the filing of appeals under Section 112 of the GST law. It mandates that Form APL-05 must 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. Payment of pre-deposit and court fees is compulsory for taxpayers unless exempted by higher court orders, in which case no defect should be flagged. Appeals can also be filed with scanned certified copies of orders, provided their authenticity is verified by the scrutiny officer. Additionally, appellants must upload authorization documents or vakalatnama for representation. For departmental appeals, submission of specified documents including the Commissioner’s opinion is required, but no court fee or pre-deposit applies. A single verification and digital signature by the appellant is mandatory. These guidelines aim to streamline appeal filing and reduce procedural defects.
GOODS & SERVICES TAX APPELLATE TRIBUNAL (GSTAT)
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
6 FLOOR, TOWER-JEEVAN BHARTI BUILDING
CONNAUGHT PLACE, NEW DELHI-11000
INSTRUCTIONS
F.No-GSTAT/ Pr. Bench/Portal/125/2025-26/3368 | Dated: -10.03.2025
APL-05 must contain soft copies of Show Cause Notice (SCN), Order-in-Original (010). Order-in-Appeal (OIA), Statement of Facts and grounds of appeal. Pre deposit and Court fees are compulsory. However, if there are any orders of the Higher Courts for exemption of Court Fee/Pre Deposit then flag (defect) should not be raised.
In case the Appellant prefers Under Sub-Section (1) of Section 112 by attaching a scanned copy certified OIO, OIA and if the Scrutiny officer is satisfied from the endorsement made therein by the issuing Authorities, that it is a certified copy of OIO or OIA, a flag(defect) should not be raised.
The Appellant taxpayer shall also upload a copy of the Authorization issued in favour of the tax professional or Vakalatnama executed in the name of an Advocate.
As far as the application filled by the Revenue under Sub-Section (3) of Section 112 are concerned, the following document are necessary.
1. Show Cause Notice.
2. Order in Original
3. Order in Appeal.
4. Opinion of the Commissioner directing his officer to make the application. Statement of facts.
5. Statement of facts.
6. Grounds of appeal.
No Court Fee/Pre Deposit is required in appeal filed by the Revenue (Department).
One Verification and Digital Signature of appellant is required.
This issues with the approval of President, GSTAT.
Shad 10/08/24
Saurav Suman Shardool,
Registrar, GSTAT.
