The office order ease procedural hurdles during the initial rollout of the GSTAT online appeal portal. The registries has been directed to adopt a lenient approach while scrutinising appeal filings for six months. During this period, registries are instructed to raise only substantive defects that affect the merits of a case, and not defects of form that are merely technical or procedural. It clarifies that digitally generated documents from the GSTN system do not require certification, while scanned copies of physical documents attached to appeals must be duly signed.
