The Goods and Services Tax Appellate Tribunal (GSTAT), under the Department of Revenue, Ministry of Finance, has issued comprehensive instructions governing the filing of appeals through Form APL-05. The circular, dated March 10, 2025, aims to streamline the appellate process and reduce procedural defects during scrutiny.

Mandatory Documents for Filing Appeals

The Tribunal has clarified that every appeal filed in Form APL-05 must mandatorily include soft copies of key documents. These include the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), along with the Statement of Facts and Grounds of Appeal. Additionally, payment of pre-deposit and court fees has been made compulsory for appellants.

However, the GSTAT has provided relief in cases where higher courts have granted exemption from pre-deposit or court fees. In such situations, the Tribunal has directed that no defect should be flagged during scrutiny if valid orders of higher courts are furnished.

Flexibility on Certified Copies

The instructions also address concerns regarding submission of certified copies. Where an appellant files scanned certified copies of OIO or OIA under Section 112(1), and the scrutiny officer is satisfied with the authenticity based on endorsements by issuing authorities, no procedural defect should be raised. This move is expected to ease compliance burdens and reduce delays in appeal processing.

Authorization and Representation Requirements

The GSTAT has made it clear that appellants must upload valid authorization documents. This includes either an authorization in favour of a tax professional or a duly executed Vakalatnama if represented by an advocate.

Separate Guidelines for Departmental Appeals

For appeals filed by the Revenue Department under Section 112(3), the Tribunal has prescribed a specific set of documents. These include Show Cause Notice, Order-in-Original, Order-in-Appeal, Commissioner’s opinion directing filing of appeal, Statement of Facts, and Grounds of Appeal.

The Tribunal has clarified that no court fee or pre-deposit is required in cases where the appeal is filed by the Department.

Digital Compliance Emphasised

The instructions further mandate that each appeal must carry a single verification along with the digital signature of the appellant, reinforcing the push towards a fully digital appellate system.

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