The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a set of detailed procedural instructions outlining the mandatory documents and compliance requirements for filing appeals through the tribunal’s portal.
According to the circular issued from GSTAT headquarters in New Delhi, appeals filed using Form APL-05 must include several key documents in soft-copy format. These include the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, and the Grounds of Appeal. The tribunal has clarified that pre-deposit and court fee requirements are compulsory for appellants, and the absence of these documents may lead to defects being raised during scrutiny.
However, the instructions also provide relief in situations where higher courts have granted exemption from payment of court fees or pre-deposit. In such cases, the tribunal has directed scrutiny officers not to raise defect flags, provided the appellant submits proof of such judicial orders.
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Certified Copies May Be Accepted Under Section 112
The GSTAT further clarified the procedure in cases where appeals are filed under Section 112(1) of the Central Goods and Services Tax Act, 2017. If the appellant attaches scanned certified copies of the Order-in-Original or Order-in-Appeal, and the scrutiny officer is satisfied that the endorsement confirms the document’s authenticity, then no defect should be raised regarding the document format.
This clarification is intended to facilitate smoother digital filing and reduce procedural objections during the initial scrutiny stage.
Authorization or Vakalatnama Required
The tribunal has also made it mandatory for appellants to upload an authorization letter issued in favour of a tax professional or a vakalatnama executed in the name of an advocate. This requirement ensures that representatives appearing before the tribunal have proper legal authorization from the taxpayer.
Additional Documents for Appeals Filed by the Department
Separate guidelines have been prescribed for appeals filed by the tax department under Section 112(3) of the CGST Act. In such cases, the following documents must accompany the appeal: Show Cause Notice; Order-in-Original; Order-in-Appeal; Opinion of the Commissioner directing the filing of the appeal; Statement of Facts; and Grounds of Appeal.
Notably, the instructions clarify that no court fee or pre-deposit is required when the appeal is filed by the Revenue authorities.
Single Verification and Digital Signature Required
The GSTAT has also mandated that only one verification and a digital signature of the appellant will be required for filing the appeal electronically. This step is expected to simplify the procedural requirements and support the digital filing framework being implemented by the tribunal.
