The GST Appellate Tribunal, Principal Bench, New Delhi, has issued an office order granting procedural relief to appellants during the initial phase of filing appeals on the GSTAT Portal. Exercising powers under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, the President has directed all registries to adopt a lenient approach while scrutinising appeal documents for a period of six months from the date of the order. During this period, registries are instructed to raise only substantive defects that affect the merits of the case and to avoid flagging defects of form or technical lapses. The order further clarifies documentation requirements, stating that documents generated digitally through the GSTN system do not require certification, whereas scanned copies of physical documents filed with appeals must be duly signed. The measure aims to ease procedural hurdles and facilitate smoother transition to the new online filing system.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(GST APPELLATE TRIBUNAL)
PRINCIPAL BENCH, NEW DELHI
Office Order No. GSTAT/Pr.Bench/Portal/125/25-26/2711-15 | Dated: 20.01.2026
In terms of the powers conferred by rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and considering the difficulties being faced by the appellants in the initial phase for filing of appeals on the GSTAT Portal, the President is pleased to direct that-
“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.”
Further, it is clarified that 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 issues with the approval of the Hon’ble President, GSTAT.
Registrar
GSTAT
