https://www.taxtmi.com/circulars?id=69487 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. en-us Tue, 10 Mar 2026 00:00:00 +0530 Wed, 20 May 2026 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69487 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. Circulars GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69487