https://www.taxtmi.com/circulars?id=69618 Lenient scrutiny is directed for GSTAT appeals filed on the portal during the initial filing phase, with the Registry to raise only defects of substance and not defects of form for six months. Minor procedural deficiencies not affecting the merits are not to be insisted upon at scrutiny. Digitally generated GSTN documents 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 Fri, 10 Apr 2026 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69618 Lenient scrutiny is directed for GSTAT appeals filed on the portal during the initial filing phase, with the Registry to raise only defects of substance and not defects of form for six months. Minor procedural deficiencies not affecting the merits are not to be insisted upon at scrutiny. Digitally generated GSTN documents 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