GSTAT portal appeal filing instructions clarify required documents, certified copies, and exemption handling for scrutiny officers. Scrutiny officers are to verify whether Form APL-05 contains the required soft copies, including the show cause notice, order-in-original, order-in-appeal, statement of facts, grounds of appeal, and pre-deposit and court fee wherever required. No defect is to be flagged where there is an exemption from court fee or pre-deposit under higher court orders, or where a scanned certified copy of the order-in-original or order-in-appeal is endorsed as a certified copy. The appellant or taxpayer must also upload authorization in favour of a tax professional or a vakalatnama in the name of an advocate.