GSTAT Issues Key Instructions on Mandatory Documents for GST Appeals
The Goods and Services Tax Appellate Tribunal (GSTAT) recently issued important instructions regarding the required documents to be uploaded with a GSTAT Appeal.
The GSTAT stated the following points in the instruction:
1. GSTAT added that when you file an appeal using APL-05, you must upload soft copies of the following important documents.
- Show Cause Notice (SCN)
- Order-in-Original (OIO)
- Order-in-Appeal (OIA) and
- Statement of Facts and the Grounds of Appeal
Payment of pre-deposit and court fees is mandatory. However, if a higher court has granted an exemption from these payments, then no defect should be raised.
2. When an appellant submits an appeal under Section 112(1) and includes scanned, certified copies of the OIO or OIA, the scrutiny officer’s initial task is to verify the certification. If the officer confirms that the issuing authority has properly certified the copies, then no defect should be raised.
3. The appellant must also upload proof of authorisation. This means either an authorisation letter given to a tax professional or a Vakalatnama if an advocate is representing them.
4. When the appeal is filed by the Revenue (Department) under Section 112(3), the following documents are required:
- Show Cause Notice (SCN)
- Order-in-Original (OIO)
- Order-in-Appeal (OIA)
- Commissioner’s opinion directing the filing of the appeal
- Statement of Facts
- Grounds of Appeal
No court fee or pre-deposit is required when the appeal is filed by the Department. The appeal must include a verification and a digital signature from the appellant.
