GSTATEAS eases appeal scrutiny in initial phase

In a significant relief to taxpayers facing teething issues with the newly-operationalised Goods and Service Tax Appellate Tribunal (GSTAT), which hears appeals against orders of the first appellate authority under GST, its principal Bench has issued an office order directing registries across all Benches to adopt a lenient approach while scrutinising appeal documents during the initial phase.

- MONIKA YADAV

“...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 6 months from the date of issuance of this order,” the order dated January 20 said.