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Litigation Tracker · GST matters at the Tribunal

The GSTAT paper book,
built from the matter in one click

Under the GSTAT (Procedure) Rules 2025 every relied-upon document goes in with the appeal — paged, indexed, tagged, true-copy certified, bookmarked, under 20 MB per upload — and the Registry returns whatever is not. TaxCorp AI turns the matter file you already keep into that bundle: index, pagination, stamps, bookmarks, ancillary documents and a registry-scrutiny report. Deterministic. No tokens.

1 click
Matter → bundle
≤ 20 MB
Portal parts
18
Scrutiny checks
0
AI tokens per build
Start free trial Sign inRead the guide Litigation Tracker
Why it matters

Most GSTAT appeals are won or lost at the Registry, not on the merits

Rule 21 wants every document with the appeal — there is no CESTAT-style "paper book later". Rule 24 returns a defective filing for cure within days, and a defect served close to the limitation date leaves no runway. The Registry's most common returns are documentation gaps: uncertified annexures, a missing certified copy of the order-in-appeal, an index whose page numbers do not match, PDFs without bookmarks, and pre-deposit computed on the wrong base.

The night-before bundle

Scans renamed by hand, page numbers typed after printing, an index that drifts the moment one annexure is swapped, and a 60 MB PDF the portal refuses.

The wrong pre-deposit

20% computed afresh on the original demand instead of the additional 10% on the tax surviving the first appeal — cash tied up, or a shortfall that leaves recovery exposed.

The clock you did not see

Backlog orders had an outer date that could not be condoned; current orders get 3 + 3 months. A registry defect on day 89 is a limitation problem, not a clerical one.

How it works

Record the dispute once — the bundle follows

The paper book is a view of the matter file, not a separate job. Everything you record for the Deadline Tracker and for AI drafting is what the book is built from.

Stages with dates and instruments

DRC-01A, SCN, reply, OIO, APL-01, OIA — each with its date and the department's form. The tracker derives every clock; the book inherits every document.

Documents on the stage that produced them

Upload the department's PDF on its stage. AI reads it for you; the book files it in the Registry's order automatically.

Grounds of Appeal from the matter

Generate the APL-05 memorandum with the whole history in context. The judgments it cites are captured — they become the compilation of judgments.

Check, then Build

The scrutiny report tells you what the Registry will say before the Registry says it. Build produces the PDF (or parts) and the ancillary documents.

What you get

Registry-ready, page for page

Index sheet — FORM-02 style, printed first, numbered i
Sl.AnnexureDescription of documentDatePages
1Annexure-1Memorandum of Appeal (APL-05) with Statement of Facts and Grounds30.08.20261 – 47
2Annexure-2Synopsis and List of Dates with Index of Authorities30.08.202648 – 50
3Annexure-3Certified copy of the impugned Order-in-Appeal (APL-04)27.06.202651 – 56
4Annexure-4Order-in-Original (DRC-07)22.07.202557 – 62
SCN · reply · APL-01 · pre-deposit proofs (s.107 and s.112(8))63 – 96
11–13Annexure-11…13FORM-04 memorandum of appearance · vakalatnama · affidavit30.08.202697 – 103
14–15Annexure-14…15Judgments relied upon — full text, with the proposition each is cited for28.11.2025104 – 135

From the demo matter built on TaxCorp AI: 135 pages, 15 annexures, 16 bookmarks, 1.7 MB, one portal upload.

Continuous pagination

Arabic numbers from 1 at the bottom centre of every annexure page — the portal's requirement — with the index in roman numerals outside the count.

Endorsements & true-copy blocks

"Marked as Annexure-N to the Appeal filed by …" and the Rule 20/21 certification stamped on each annexure's first page, ready for the representative's signature.

Bookmarks that match the index

One PDF bookmark per annexure, labelled exactly as the index — the e-filing advisory's standard.

≤ 20 MB parts

Split at annexure boundaries when the book is large; the index is repeated in each part with a "Part n of N" note.

Ancillary documents, no AI

Synopsis & list of dates with annexure cross-references, vakalatnama, GSTAT FORM-04, affidavit in support, covering letter for a defect notice, true-copy certificate — filled from the matter's party details, never invented.

Compilation of judgments

The authorities the Grounds actually cite, verified against the retrieved pool, in full text with an index of authorities and the proposition relied on.

Registry scrutiny, in advance

What the Registry will check — checked first

Every line names the rule. Fail / warn / pass, before you upload.

Rule 21 record — certified copy of the impugned OIA, the OIO, the SCN and reply, the APL-01 record
Pre-deposit arithmetic — the additional 10% on the tax surviving the first appeal (cap ₹20 crore each), checked against what you recorded; shortfall = fail; correct payment = deemed stay u/s 112(9)
Appeal fee — ₹1,000 per ₹1 lakh, minimum ₹5,000, maximum ₹25,000, via Bharatkosh
Rule 19(3) — one point per numbered ground, linted on your memorandum
Authorisation — vakalatnama / FORM-04 and the affidavit present when a representative is named
Bench and respondent — the authority's territory decides the bench; place-of-supply questions go to the Principal Bench; the jurisdictional Commissioner is the respondent
Limitation from the Deadline Tracker — 3 + 3 months, or the backlog outer date that cannot be condoned
Rule 23 translations, Rule 30 defaced-document notes, true-copy flags on every annexure
Drafts still open — grounds are largely frozen at filing (Rule 31); finalise before you build the final book
Oversize annexure — a single scan over 20 MB is reported for rescanning
The book does not write the memorandum and does not certify anything — you generate the grounds, the representative signs. Everything else that used to take the night before the deadline is computed.
Part of one workflow

From the first notice to the Tribunal, on one matter

Any Notice → matter

Paste any of 33 departmental instruments on the GST Research page; Record in matter timeline creates the stage with its reply-by and limitation clocks in one click.

Deadline Tracker

Appeal windows, condonation limits, pre-deposit, s.78 recovery, the department's review windows, defect-cure and cross-objection clocks — statute arithmetic, e-mailed at 7/3/1 days, exportable to your calendar.

Drafting with the whole history

SCN reply, grounds before the Appellate Authority, the GSTAT memorandum, stay / restoration / rectification in GSTAT FORM-01 — every draft knows every prior submission.

Stop assembling paper books. Start filing them.

Included with the Litigation Tracker for GST matters. Building the book costs no AI tokens.

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