One verification & digital signature of the appellant is required – GSTAT

Vide Order No. GSTAT/Pr.Bench/Portal/125/25-26 dated 14.05.2026, it has been clarified that “one verification & digital signature of the appellant is required.”

However, GSTAT (Procedure) Rules, 2025—particularly Rules 20(3), 21(1) and 22—appear to envisage multiple requirements of signing, verification and certification of true copies across the appeal and accompanying documents.

It appears that now single signature woudl suffice however, a detailed clarification would ensure uniform compliance and avoid procedural ambiguity that whether

A) One verification + one DSC of the appellant on the compiled appeal set (including annexures/relied upon documents) would suffice; or Separate signatures, verifications and true copy certifications continue to be required on individual documents/annexures.

B) Whether the said direction dispenses with the requirement of name and signature of the Authorised Representative on each page, as contemplated under Rule 22 of the GSTAT (Procedure) Rules, 2025.

Whats your take on this..