The Goods and Services Tax Appellate Tribunal (GSTAT) has published new guidelines that set the required conditions for submitting GST appeals via the GSTAT portal. This development seeks to furnish improved transparency for the assessee and tax experts engaged in the e-filing procedure.
Under the latest norms, appellants filing Form APL-05 need to upload key documents, including the GST Show Cause Notice (SCN), Order-in-Original (OIO), Order-in-Appeal (OIA), Statement of Facts and Grounds of Appeal.
The norms specify that pre-deposit and court fees are obligatory for taxpayers, unless exempted by higher judicial authorities. But, appeals submitted via the department did not need any pre-deposit or court fee.
Also, taxpayers are required to file the authorisation letters or Vakalatnama when represented by professionals. Also, GSTAT has mentioned that certified scanned copies of orders will be accepted without raising defects, given that they are endorsed.
The purpose of such norms, approved by the GSTAT President, is to streamline the appeal-filing process and reduce procedural errors on the portal.
Read GSTAT Instructions
