GSTAT has extended earlier procedural relaxations for filing appeals on the portal till 31st December 2026 due to difficulties faced by appellants during the initial implementation phase. It directed scrutiny officers not to raise defects where appellants upload soft copies of essential documents such as show cause notices, orders-in-original, orders-in- appeal, statements of facts, grounds of appeal, proof of pre-deposit, and court fee documents, including cases where exemptions have been granted by higher courts. The instructions also clarified that scanned certified copies of orders may be accepted if properly endorsed by issuing authorities.