The Goods and Services Tax Appellate Tribunal (GSTAT) has released fresh instructions outlining the mandatory requirements for filing appeals on the GSTAT portal, bringing greater clarity for taxpayers and professionals.
As per the latest guidance, appellants filing Form APL-05 must upload key documents, including Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts and Grounds of Appeal.
The instructions also make it clear that pre-deposit and court fees are mandatory for taxpayers, unless exempted by higher judicial authorities. However, appeals filed by the department will not require any pre-deposit or court fee.
Additionally, taxpayers must submit authorization letters or Vakalatnama when represented by professionals. GSTAT has also clarified that certified scanned copies of orders will be accepted without raising defects, provided they are properly endorsed.
These instructions, approved by the GSTAT President, aim to streamline the appeal filing process and reduce procedural errors on the portal.
Click here to view the official copy of the instructions
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