GSTAT appeal scrutiny guidelines extended, with filing document checks, certified-copy acceptance, and no defect for valid exemptions. Guidelines for scrutiny of appeals on the GSTAT Portal are extended to 31 December 2026 for ease of filing. Scrutiny officers must verify that APL-05 contains the required soft copies and, where higher-court exemption from court fee or pre-deposit exists, no defect is to be raised. Certified copies of the Order-in-Original or Order-in-Appeal may be accepted if the issuing authority's endorsement is satisfactory, and authorization or Vakalatnama must be uploaded. Revenue applications under section 112(3) require specified documents, with no court fee or pre-deposit and only one verification and digital signature.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTAT appeal scrutiny guidelines extended, with filing document checks, certified-copy acceptance, and no defect for valid exemptions.
Guidelines for scrutiny of appeals on the GSTAT Portal are extended to 31 December 2026 for ease of filing. Scrutiny officers must verify that APL-05 contains the required soft copies and, where higher-court exemption from court fee or pre-deposit exists, no defect is to be raised. Certified copies of the Order-in-Original or Order-in-Appeal may be accepted if the issuing authority's endorsement is satisfactory, and authorization or Vakalatnama must be uploaded. Revenue applications under section 112(3) require specified documents, with no court fee or pre-deposit and only one verification and digital signature.
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