The Goods and Services Tax Appellate Tribunal (GSTAT), in a significant relief for taxpayers and professionals, has directed its registries to adopt a lenient 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 should be ignored for a period of six months from the date of issuance of the order.
The decision has been taken considering the practical difficulties being faced by the appellants while filing appeals on the newly introduced GSTAT portal. The move is expected to ease compliance pressure on taxpayers, advocates, and chartered accountants during the transition phase.
The order further clarifies documentation requirements for appeals. Digitally generated documents from the GSTN system will not require certification, while scanned copies of physical documents must be duly signed before being uploaded with the appeal.
This clarification is likely to reduce procedural objections and speed up the admission of appeals, ensuring that disputes are decided on the merits rather than technical lapses.
The order has been circulated to all state benches of GSTAT for information and necessary action and has been issued with the approval of the Hon’ble President of GSTAT.
Tax professionals have welcomed the move, stating that it reflects a taxpayer-friendly approach and will help smoothen the initial implementation challenges of the GST appellate mechanism.
Official copy of the order has been attached
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