GSTAT extends relaxed scrutiny guidelines for appeals

Published 26 June 2026 · general

APL-05: No defect for soft copies of key documents: The Registrar / Joint Registrars / Deputy Registrars / Assistant Registrars shall examine whether APL-05 contains

APL-05: No defect for soft copies of key documents: The Registrar / Joint Registrars / Deputy Registrars / Assistant Registrars shall examine whether APL-05 contains soft copies of the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, Grounds of Appeal, Pre-Deposit and Court Fees, wherever required. In such cases, and in cases where any orders of the Higher Courts grant exemption from Court Fee / Pre-Deposit, a flag (defect) shall not be raised. No defect for soft copies of key documents: The Registrar / Joint Registrars / Deputy Registrars / Assistant Registrars shall examine whether APL-05 contains soft copies of the Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts, Grounds of Appeal, Pre-Deposit and Court Fees, wherever required. In such cases, and in cases where any orders of the Higher Courts grant exemption from Court Fee / Pre-Deposit, a flag (defect) shall not be raised.

Relief on certified copies under Section 112(1): Where the appellant prefers an appeal under sub-Section (1) of Section 112 by attaching a scanned copy of certified OIO / OIA, and the Scrutiny Officer is satisfied from the endorsement made therein by the issuing authority that it is a certified copy, no flag (defect) shall be raised. Where the appellant prefers an appeal under sub-Section (1) of Section 112 by attaching a scanned copy of certified OIO / OIA, and the Scrutiny Officer is satisfied from the endorsement made therein by the issuing authority that it is a certified copy, no flag (defect) shall be raised. Authorisation / Vakalatnama: The appellant / taxpayer shall also upload a copy of the authorization issued in favour of the tax professional, or Vakalatnama executed in the name of the advocate, as the case may be.

How can this help taxpayers? The Goods and Services Tax Appellate Tribunal (GSTAT) has extended the relaxed scrutiny guidelines for submitting appeals on the GSTAT Portal until December 31, 2026. This means that the GSTAT registry can take a relaxed approach during scrutiny of appeals and may only flag defective appeals if the defect is of substance and not form.Chartered Accountant Bimal Jain, founder, A2Z Taxcorp LLP, explains the instructions which needs to be followed by GSTAT scrutiny officers:Kulraj Ashpnani, Partner, Dhruva Advisors, says that the GSTAT's decision to extend the liberal scrutiny mechanism till December 31, 2026 is a pragmatic and taxpayer-friendly measure that recognizes the continuing teething issues in the digital appellate ecosystem.Ashpnani says: "The intent clearly appears to be to ensure that substantive justice is not compromised due to procedural or technical irregularities."According to Ashpnani, while the extension of such relaxation offers a much-needed procedural relief during the transition to the GSTAT portal regime, taxpayers must note that the relaxation is confined only to scrutiny-related defects and documentation requirements.