“GSTAT issues a new order directing a lenient scrutiny of GST appeals filed on the new portal for 6 months. Focus shifts to defects of substance over form to assist taxpayers. Read the key highlights of Office Order No. GSTAT/Pr.Bench/Portal/125/25-26.”
Here is a summary of the order issued by the GST Appellate Tribunal (GSTAT) regarding the scrutiny of appeals on the new portal:
Key Highlights of the Order
The President of GSTAT issued Office Order No. GSTAT/Pr.Bench/Portal/125/25-26/2711-15 dated January 20, 2026, to address difficulties faced by taxpayers during the initial phase of the new filing system.
- Lenient Scrutiny Period: For an initial period of 6 months from the date of the order, the Registry of each GSTAT bench is directed to take a “lenient view” during the scrutiny of appeal documents.
- Focus on Substance Over Form: Registries are instructed to raise defects only if they are of substance. Procedural defects or “defects of form” that do not affect the merits of the case should not be used as grounds for rejection.
- Digital vs. Physical Documents:
- Digital Documents: Any documents generated digitally through the GSTN system do not require certification.
- Scanned Documents: Scanned copies of physical documents attached to the appeal must be duly signed.
- Legal Authority: The order was issued under the powers conferred by Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.
Purpose of the Move
The primary objective is to ease procedural hurdles and facilitate a smoother transition for appellants as they navigate the newly launched online filing portal. This ensures that taxpayers are not penalized for technical or formal errors while the system is in its infancy.
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