Lenient scrutiny for GSTAT appeals eases initial portal filing, limiting defects to substantive issues and relaxing form-based objections. Lenient scrutiny is to be adopted by the Registry of each bench during the initial GSTAT portal filing phase, with defects of substance only to be raised for six months. Defects of form not affecting the merits of the case are not to be treated as scrutiny defects. Digitally generated documents from the GSTN system need not be certified, while scanned copies of physical documents attached with the appeal must be signed.
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Provisions expressly mentioned in the judgment/order text.
Lenient scrutiny for GSTAT appeals eases initial portal filing, limiting defects to substantive issues and relaxing form-based objections.
Lenient scrutiny is to be adopted by the Registry of each bench during the initial GSTAT portal filing phase, with defects of substance only to be raised for six months. Defects of form not affecting the merits of the case are not to be treated as scrutiny defects. Digitally generated documents from the GSTN system need not be certified, while scanned copies of physical documents attached with the appeal must be signed.
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