The Principal Bench of the GSTAT, Delhi has directed all its benches across the country to adopt a lenient approach while scrutinising appeals documents during the initial phase of 6 months portal usage.
The direction has been issued through an Office Order dated January 20, 2026, by the Registrar, GSTAT, with the approval of the Hon’ble President of the Tribunal. The order invokes powers under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, and acknowledges the practical difficulties being faced by appellants while filing appeals on the GSTAT portal in its early stage.
“The Registry of each bench shall keep a lenient view during scrutiny of the appeal documents and raise defect of substance only rather than for defect of form i.e. the defects not affecting the merit of the case shall not be raised, for an initial period of 06 months from the date of issuance of this order,” the office order read.
The Registry of each GSTAT bench has been instructed to raise objections only for defects of substance, and not for defects of form. Defects that do not affect the merits of the case are specifically directed not to be raised during scrutiny. This relaxed approach will remain in force for an initial period of six months from the date of issuance of the order, providing a transition window for stakeholders to adjust to the new digital filing system.
The Tribunal has recognised that procedural lapses at this stage are largely attributable to the learning curve associated with a new portal and should not become a barrier to access to appellate remedies. The move is expected to prevent unnecessary technical objections, delays in registration of appeals, and multiplicity of rectifications during the early months of GSTAT’s functioning.
The order also brings clarity on the certification of documents filed with appeals. It explicitly states that documents generated digitally through the GSTN system do not require certification. However, scanned copies of physical documents uploaded along with the appeal must be duly signed, ensuring authenticity where original physical records are involved.
