Quick Summary
The Goods and Services Tax Appellate Tribunal (GSTAT), in a significant relief for taxpayers and professionals, has directed its registries to adopt alenient approach while scrutinising appeal documents during the initial phase of operations of the GSTAT portal. As per an Office Order dated 20 January 2026, issued by the Principal Bench, New Delhi, the President of GSTAT has instructed that only defects of substance should be raised, and defects of form that do not affect the merits of the case
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FAQ :
GSTAT stands for the Goods and Services Tax Appellate Tribunal, a body established to hear appeals related to GST.
GSTAT has directed its registries to adopt a lenient approach when scrutinising appeal documents for the first six months of its portal's operation.
GSTAT will ignore defects of form that do not affect the merits of the case, focusing only on defects of substance.
The decision has been made to address the practical difficulties taxpayers and professionals are facing while filing appeals on the newly introduced GSTAT portal.
This lenient scrutiny period will last for six months from the date of the Office Order, which was issued on 20 January 2026.
Digitally generated documents from the GSTN system do not require certification, but scanned copies of physical documents must be duly signed before uploading.
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