Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
During the initial six-month filing phase under the GSTAT Procedure Rules, 2025, the Registry of each bench must take a lenient view on appeal scrutiny and raise only substantive defects, not defects of form, so non-prejudicial filing irregularities will not be objected to. It is also clarified that documents generated digitally through the GSTN system do not require certification, while scanned copies of physical documents attached to the appeal must be signed. The order is intended to ease portal-based filing difficulties and applies for the stated initial period.
During the initial six-month filing phase under the GSTAT Procedure Rules, 2025, the Registry of each bench must take a lenient view on appeal scrutiny and raise only substantive defects, not defects of form, so non-prejudicial filing irregularities will not be objected to. It is also clarified that documents generated digitally through the GSTN system do not require certification, while scanned copies of physical documents attached to the appeal must be signed. The order is intended to ease portal-based filing difficulties and applies for the stated initial period.
Note: It is a system-generated summary and is for quick reference only.
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