The Goods and Services Tax Appellate Tribunal (GSTAT), under the aegis of the Ministry of Finance, has issued comprehensive procedural instructions governing the filing of appeals on its portal. 

As per the instructions issued by the Principal Bench of GSTAT, appellants filing appeals through Form APL-05 must mandatorily upload soft copies of key documents. These include the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), statement of facts, and grounds of appeal. Additionally, payment of pre-deposit and court fees has been made compulsory for taxpayers, except in cases where higher judicial authorities have granted specific exemptions. In such scenarios, the Tribunal has directed that no defect should be flagged during scrutiny. 

The Tribunal has also clarified procedural aspects relating to certified copies of orders. Where an appellant files an appeal under Section 112(1) of the CGST Act using scanned certified copies of OIO or OIA, and the scrutiny officer is satisfied with the authenticity based on official endorsement, no defect should be raised. This move is expected to reduce unnecessary procedural objections and expedite admission of appeals.

The taxpayers are required to upload proper authorization documents. These include either an authorization letter in favour of a tax professional or a duly executed Vakalatnama in the name of an advocate representing the appellant. The Tribunal emphasized that proper representation documentation is essential for maintaining procedural integrity.

In contrast, appeals filed by the Revenue Department under Section 112(3) are subject to a slightly different set of requirements. The GSTAT has listed mandatory documents for such filings, including the Show Cause Notice, Order-in-Original, Order-in-Appeal, the Commissioner’s opinion authorizing the filing of the appeal, statement of facts, and grounds of appeal. Notably, the Tribunal has clarified that no court fee or pre-deposit is required in appeals filed by the Department. 

The instructions further mandate that each appeal must include a verification and be authenticated באמצעות digital signature of the appellant, reinforcing the push towards a fully digital and secure appellate mechanism.

Issued with the approval of the President of GSTAT, the circular reflects the Tribunal’s effort to bring clarity and consistency in appellate procedures at a time when GST litigation is witnessing significant growth. Legal experts believe that these guidelines will help reduce procedural bottlenecks and improve efficiency in handling appeals before the Tribunal.

The move is also seen as part of the broader digitization initiative within India’s indirect tax framework, ensuring transparency, accountability, and faster dispute resolution under the GST regime.

Read More: Appeal on Customs Duty Exemption Lies Only Before Supreme Court: Madras HC