https://www.taxtmi.com/circulars?id=70071 Guidelines for scrutiny of appeals on the GSTAT Portal are extended to 31 December 2026 for ease of filing. Scrutiny officers must verify that APL-05 contains the required soft copies and, where higher-court exemption from court fee or pre-deposit exists, no defect is to be raised. Certified copies of the Order-in-Original or Order-in-Appeal may be accepted if the issuing authority's endorsement is satisfactory, and authorization or Vakalatnama must be uploaded. Revenue applications under section 112(3) require specified documents, with no court fee or pre-deposit and only one verification and digital signature. en-us Thu, 14 May 2026 00:00:00 +0530 Wed, 20 May 2026 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70071 Guidelines for scrutiny of appeals on the GSTAT Portal are extended to 31 December 2026 for ease of filing. Scrutiny officers must verify that APL-05 contains the required soft copies and, where higher-court exemption from court fee or pre-deposit exists, no defect is to be raised. Certified copies of the Order-in-Original or Order-in-Appeal may be accepted if the issuing authority's endorsement is satisfactory, and authorization or Vakalatnama must be uploaded. Revenue applications under section 112(3) require specified documents, with no court fee or pre-deposit and only one verification and digital signature. Circulars GST Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70071