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…