Summary
- The Advocates Tax Bar Association has requested an extension of the deadline for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) to December 31, 2026, due to ongoing technical issues with the new portal.
- Significant problems reported include Aadhaar authentication failures, payment confirmation delays, and digital signature errors, which hinder taxpayers' ability to file appeals effectively.
- The Association argues that these technological difficulties should not deprive taxpayers of their statutory right of appeal under Section 112 of the CGST Act.
- An extension is seen as crucial for facilitating adjudication on merits and reducing litigation related to limitation issues, thereby strengthening confidence in the GST dispute resolution framework.
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