GSTAT President Orders Lenient Scrutiny Of GST Appeals In Initial Filing Phase
The President of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi Principal Bench, recently directed all GSTAT registries to adopt a lenient approach in scrutinising GST appeal filings, limiting objections during the initial phase to only substantive defects that affect the merits of the case.
The direction was issued by an office order dated 20 January 2026 to address the practical difficulties faced by appellants in filing appeals on the newly operational GSTAT portal.
The order states that for a period of six months, registries shall not raise procedural or form-related defects while examining appeals filed on the GSTAT portal.
It further clarifies that documents generated digitally through the GSTN system need not be certified, whereas scanned copies of physical documents uploaded with appeals must be duly signed.
Order Number: GSTAT/Pr. Bench/Portal/125/25-26
Date: 20.01.2026