Recent developments in GSTAT. Good initiatives for the taxpayer.

On 20/01/2026, office order was issued by GSTAT to take a lenient view on appeals filed for an initial period of six months ending on 19/07/2026. The crux of this order is substance over form wherein a defect of substance refers to a fundamental, material flaw that goes to the root of a legal matter, rendering it invalid or incapable of being cured. This differs from a 'defect of form' (or formal defect), which is a technical, procedural, or cosmetic error that does not affect the merits of the case and is often curable. This stand taken by the GSTAT on 20/01/2026 stands extended up to 31/12/2026 vide instructions issued by the Honourable President, GSTAT on 14/05/2026.

This is an important development as the cases being filed before GSTAT must reach the bench for proper examination of the issues involved which should not simply be rejected on technical as well as curable defects. The period up to 31/12/2026 is very reasonable one as by that time all involved in this exercise shall be getting necessary familiarity on this subject. As per the above instructions, the appellant / taxpayer shall also upload a copy of the Authorization issued in favour of the tax professional or Vakalatnama executed in the name of an Advocate. These instructions have come out at the most appropriate time as now only there is a slight increase in number of appeals being filed in the GSTAT as compared with the past.

In the office order number 03 dated 14/05/2026, the President has ordered the creation of the benches across the States in India. The cases which are to be heard by Single Member Bench are also identified as consisting of cases involving only question of facts and the value of disputed amount is up to Rs.50 Lakhs. In all other cases, the posting of the cases shall be before the Division Bench of the respective GSTAT. Though this office order is for internal purposes, it gives an idea to all concerned on categories of dispute which shall be grouped in three baskets. The location of the State Bench of respective States as well as the locations where the circuit benches shall operate are all clearly marked in the order.

It is evident from the above developments that are happening now that GSTAT is determined to handle all cases being filed in a very structured manner by deciding in advance with a definite allocation of days for such cases. Now it is the turn of taxpayers as well as tax professionals to ensure that all deserving cases reach the GSTAT well within the deadline date of 30/06/2026 for all orders passed up to 31/03/2026.

The fact that more than 1800 appeals were filed online during the last 15 days establishes that the GSTAT portal is working fine. The only two issues connected with GSTAT portal are that user friendliness as well as capacity to bear more load as the number of appeals waiting in the pipeline for being filed in the next one and a half months are in lakhs. The delay from taxpayer/ tax professional side is in no way connected with pre deposit requirements as the GST officials follow up all cases for payment of applicable pre deposit within 90 days from the date of the order passed by the first appellate authority. This is the only way to avoid the bank account being attached as the taxpayer gets the relief of demand of remaining amount only upon the payment of required pre deposit for filing appeal before the GSTAT. The delay is mainly due to procedural issues and it is expected that all connected with filing of appeal before GSTAT shall ensure timely filing of their respective appeals in the coming weeks.

GSTAT has been liberal in initially allowing a time of six months for lenient scrutiny of cases which now stands extended up to 31/12/2026. Similarly all benches as well as circuit benches are ready to commence hearing within a couple of months as the members of the benches have been allotted as seen from the Office Order on creation of benches. The tutorials as well as frequently asked questions in portal may be referred for any guidance on e filing of appeal and all documents such as Show Cause Notice, Order In Original, Order In Appeal, APL 05, Facts of the Case and Grounds of Appeal may be initially prepared and kept in draft mode using the off line tool. After through examination and ensuring that each attachment does not exceed 20 MB file size and the documents being attached are in PDF with 300 DPI specification as per the requirements.

It is really a big question as to whether the portal is enabled to accept lakhs of appeals which are in the pipeline within the next 45 days and as only the GST Council has the power to extended the current deadline date of 30/06/2026 for cases decided up to 31/03/2026, Honourable Finance Minister being the Chair Person of the GST Council may convene the 57th GST Council meeting immediately. It is high time that the date of the next GST Council meeting happens to be prior to 30/06/2026 and the Key Agenda must be to consider the possibilities of extension of deadline date of 30/06/2026 to 31/12/2026.