GSTAT Appeal Filing: Certification Rules & Relaxed Scrutiny Explained.

Introduction

The Goods and Services Tax Appellate Tribunal (GSTAT) has issued an important Office Order dated 20 January 2026, providing much-needed procedural relief to taxpayers and professionals during the initial rollout of the GSTAT online appeal filing portal.

Recognising the practical challenges faced in the early phase of digitisation, GSTAT has directed its Registries to adopt a lenient approach in scrutinising appeals for a period of six months, while also clarifying certification requirements for documents uploaded along with GST appeals.

This clarification is especially relevant for businesses, startups, and GST practitioners regularly handling appellate litigation under GST.

GSTAT Relaxes Scrutiny of Appeals for Initial Six Months

What the Office Order States

For the first six months from the operationalisation of the GSTAT online appeal portal:

• Registries shall follow a facilitative and liberal approach
• Only substantive defects affecting the merits of the case may be raised
• Technical or procedural defects should not result in rejection or return of appeals

Defects That May Be Examined

• Limitation or delay beyond prescribed time
• Jurisdictional errors
• Non-maintainability of appeal
• Defects impacting legal merits or cause of action

Defects That Should Be Ignored (Temporarily)

• Minor clerical or formatting issues
• Hyper-technical procedural lapses
• Non-material documentation inconsistencies

📌 Practical Impact:
This ensures smoother admission of appeals and prevents genuine litigants from suffering due to portal-related or procedural teething issues.

GSTAT Clarifies Certification of Documents for Appeals

One of the most common reasons for objections in GST appeals has been document certification. The Office Order draws a clear distinction between GSTN-generated documents and physical documents.

GSTN / Portal-Generated Documents

Examples

• Orders downloaded from GST portal
• GST returns (GSTR-1, GSTR-3B, etc.)
• Electronic credit and liability ledgers
• Show Cause Notices and adjudication orders available on GSTN

Certification Requirement
❌ No certification required

Since these documents are system-generated and verifiable online, additional certification is unnecessary.

Scanned Copies of Physical Documents

Examples

• Physical replies filed earlier
• Correspondence not uploaded on GST portal
• Agreements, invoices, challans, or letters maintained in physical form

Certification Requirement
✅ Must be duly signed before uploading

Unsigned scanned documents may still be treated as a substantive defect, even during the relaxation period.

Why This GSTAT Clarification Is Important

• Reduces avoidable procedural objections
• Encourages smooth adoption of the online appeal system
• Aligns appellate procedures with principles of natural justice
• Brings certainty and uniformity in GST appeal filing

GSTAT Appeal Filing Checklist (Practitioner Ready)

Pre-Filing Checklist

• ✔ Appeal filed within limitation period
• ✔ Correct GSTIN, appellant details, and jurisdiction
• ✔ Mandatory pre-deposit paid as applicable
• ✔ Grounds of appeal clearly drafted
• ✔ Statement of facts properly structured

Document Checklist

• ✔ Impugned order (GST portal download – no certification)
• ✔ GST returns / ledgers (portal generated)
• ✔ Signed scanned copies of physical documents
• ✔ Authorisation / Vakalatnama, if applicable

Technical Checklist

• ✔ PDFs are legible and complete
• ✔ Proper file naming and indexing
• ✔ Correct appeal category selected on portal

Step-by-Step Process for Filing Appeal Before GSTAT

1. Login to GSTAT Portal using authorised credentials
2. Select Appeal Type and authority whose order is challenged
3. Enter Appeal Details:
   • Order number and date
   • Relevant GST provisions
4. Upload Documents:
   • GSTN-generated documents (direct upload)
   • Signed scanned physical documents
5. Pay Mandatory Pre-Deposit, where applicable
6. Verify and Submit Appeal
7. Download Acknowledgement for records and tracking

Professional Advisory for Taxpayers and Businesses

• The relaxation is temporary and transitional
• Substantive compliance remains critical
• Stricter scrutiny is expected once the portal stabilises
• Businesses should standardise internal appeal documentation now

Conclusion

The GSTAT’s decision to prioritise substance over form during the initial phase of the online appeal portal is a welcome step. While this reduces procedural hardship, taxpayers and professionals must continue to follow disciplined appeal-filing practices to avoid future litigation risks.

FAQs: GSTAT Appeal Filing, Certification Rules & Scrutiny

Frequently Asked Questions (FAQs) on GSTAT Appeal Filing

1. What is the GSTAT Office Order dated 20 January 2026 about?

The GSTAT Office Order dated 20 January 2026 provides procedural relaxation during the initial rollout of the GSTAT online appeal portal. It directs Registries to adopt a lenient approach for six months, raising only substantive defects and not rejecting appeals for minor technical or procedural lapses.

2. For how long will GSTAT follow a lenient scrutiny approach?

The lenient scrutiny approach applies for six months from the commencement of the GSTAT online appeal portal. After this period, Registries are expected to revert to regular scrutiny standards.

3. What are considered “substantive defects” in GST appeals?

Substantive defects are those that affect the maintainability or merits of the appeal, such as:

• Appeals filed beyond limitation
• Jurisdictional errors
• Incorrect authority or bench selection
• Absence of cause of action

Minor clerical or formatting errors are not treated as substantive defects during the relaxation period.

4. Do GST portal–generated documents require certification while filing GSTAT appeals?

No. Digitally generated documents downloaded from the GST portal, such as orders, returns, and electronic ledgers, do not require certification, as clarified by GSTAT.

5. Are scanned copies of physical documents required to be signed?

Yes. Scanned copies of physical documents (such as earlier manual replies, correspondence, agreements, or invoices) must be duly signed before uploading. Unsigned documents may still be treated as defective.

6. Can an appeal be rejected for technical mistakes during this six-month period?

As per the GSTAT Office Order, appeals should not be rejected solely for technical or procedural defects during the six-month relaxation period, provided the appeal is otherwise maintainable and legally valid.

7. Does this relaxation override provisions of the CGST Act?

No. The Office Order is procedural in nature and does not override statutory provisions under the CGST Act, 2017, including limitation, pre-deposit requirements, or jurisdictional rules.

8. Is payment of pre-deposit mandatory even during the relaxation period?

Yes. Mandatory pre-deposit requirements under Section 112 of the CGST Act, 2017 continue to apply. The relaxation only relates to scrutiny of appeal filings, not statutory compliance.

9. Will stricter scrutiny apply after six months?

Yes. GSTAT has clearly indicated that this relaxation is temporary. Once the portal stabilises, Registries are expected to adopt normal scrutiny standards, including technical compliance.

10. How should taxpayers prepare for GSTAT appeals after this relaxation period

Taxpayers should:

• Standardise documentation processes
• Ensure proper certification and signatures
• Maintain internal GST litigation checklists
• Seek professional review before appeal filing

Early compliance will help avoid future litigation delays.