The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, has issued a fresh order dated 14.05.2026 extending the applicability of the earlier Office Order No. 16/2026 dated 20.01.2026 and the Instructions dated 10.03.2026 relating to filing and scrutiny of appeals on the GSTAT Portal. Exercising powers under Rule 123 of the GSTAT (Procedure) Rules, 2025, the President of GSTAT has directed that the existing relaxed procedural framework shall continue till 31 December 2026 in view of the practical difficulties being faced by appellants during the initial operational phase of the GSTAT portal.
The order primarily seeks to simplify the filing and scrutiny process for taxpayers and departmental authorities during the transition to the digital appellate system. It specifically instructs Registrars and scrutiny officers not to raise defects where appellants have uploaded soft copies of essential documents such as the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, Grounds of Appeal, proof of pre-deposit and court fee documents, wherever applicable. The order further clarifies that even in cases where higher judicial forums have granted exemption from payment of court fees or pre-deposit requirements, no defect flag should be raised during scrutiny.
Importantly, the order also liberalises the requirement regarding certified copies of adjudication and appellate orders. Where an appellant files an appeal under Section 112(1) of the CGST Act by uploading scanned copies of certified OIO or OIA, the scrutiny officer is directed not to raise objections if the endorsement of the issuing authority sufficiently establishes authenticity of the certified copy.
The order additionally mandates uploading of authorization documents in favour of tax professionals or vakalatnama executed in favour of advocates representing the appellant. Separate procedural requirements have also been prescribed for departmental appeals filed under Section 112(3). In such cases, the Revenue is required to upload the Show Cause Notice, Order-in-Original, Order-in-Appeal, Commissioner’s authorization/opinion directing filing of appeal, Statement of Facts and Grounds of Appeal. The order clarifies that no court fee or pre-deposit is payable in appeals filed by the Revenue authorities.
The extension of these procedural relaxations till 31 December 2026 reflects GSTAT’s pragmatic approach in facilitating smooth transition to the newly operational appellate mechanism. The directions are expected to reduce technical rejections, expedite scrutiny, and ensure easier access to appellate remedies for taxpayers as well as departmental authorities during the stabilization phase of the GSTAT portal infrastructure.
The Complete Instruction can be accessed at https://taxo.online/wp-content/uploads/2026/05/instructions-GSTAT-1.pdf
