https://www.taxtmi.com/circulars?id=69618 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. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 20 May 2026 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69618 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. Circulars GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69618