GSTAT has extended the relaxed scrutiny guidelines for portal filings till 31 December 2026 vide F. No. GSTAT/Pr.Bench/Portal/125/25-26.
📌 Important Clarification:
This is not an extension of the filing deadline for backlog appeals. The last date for filing backlog cases remains 30 June 2026.
✅ No defect to be raised if APL-05 is filed with SCN, OIO, OIA, SOF, Grounds of Appeal, pre-deposit and court fee details.
✅ Certified copies of OIO/OIA with issuing authority endorsement acceptable for Section 112(1) appeals.
✅ Authorization Letter / Vakalatnama mandatory.