GSTAT appeal filing requirements under Section 112 cover documents, pre-deposit, court fee, and scrutiny defects.
Appeals filed in APL-05 before GSTAT under Section 112 must include soft copies of the Show Cause Notice, Order-in-Original, Order-in-Appeal, statement of facts and grounds of appeal. Pre-deposit and court fee are compulsory, though no defect is to be raised where higher court orders exempt them. A scanned certified Order-in-Original or Order-in-Appeal may be accepted if the scrutiny officer is satisfied from the certification endorsement. The taxpayer appellant must also upload authorization or vakalatnama. Revenue applications under Section 112(3) require specified documents, but no court fee or pre-deposit.

HSNS Cess registration and payment procedure on the CBIC taxpayer portal from 1 February 2026.
HSNS Cess application functionalities will be hosted on the designated CBIC taxpayer portal and made operational from 1 February 2026 for login, enrollment, registration and payment by taxable persons. The advisory provides step-by-step procedure for new registration and payment, with annexures for registration, payment and helpdesk support, and notes that separate advisories will follow for HSNS DEC-01 declarations and HSNS RET-01 returns.

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.