Goods and Services Tax Appellate Tribunal (GSTAT) issued Order No. 315/2025 dated 16 December 2025, revoking its earlier order dated 24 September 2025 that had mandated staggered filing of appeals under Section 112 of the Central Goods and Services Tax Act, 2017. The earlier arrangement required appeals arising from orders under Sections 107 and 108 to be filed in phases, based on portal capacity constraints. Upon reassessing the technical readiness and capabilities of the GSTAT appeal portal, the Tribunal found it appropriate to discontinue the staggered filing mechanism to ensure smoother and unhindered access for appellants while maintaining system efficiency. Exercising powers under Rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025, the President of GSTAT ordered that the revocation would take effect from 18 December 2025. Appeals already filed under the earlier staggered system before that date were expressly protected and remain valid. The order was issued without prejudice to the Tribunal’s statutory powers under Section 112.
Goods and Services Tax Appellate Tribunal (GSTAT)
Department of Revenue, Ministry of Finance
6th floor, Tattva 1, Jeevan Bharti Building
Connaught Place, New Delhi-110001
F.No. GSTAT/Pr. Bench/portal/125/25-26/2367-70
Order No. 315/2025 | Dated: 16th Dec 2025
WHEREAS, an order dated 24-09-2025 was issued by the undersigned, in exercise of powers conferred under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, directing that appeals under Section 112 of the Central Goods and Services Tax Act, 2017, r/w the respective State/UT GST Acts arising from orders or decisions of the appellate and revisional authorities under Sections 107 and 108 of the said Act, to be filed in a staggered manner as specified in the Table appended thereto;
02. In consideration of the current assessment of the portal’s capabilities, it is deemed appropriate to dispense with the staggered filing protocol to promote unhindered access while preserving system efficacy;
04. NOW, THEREFORE, in exercise of the powers conferred by Rule 123 of the aforesaid Rules, the undersigned is pleased to revoke the order dated 24-09-2025 with effect from 18-12-2025. This revocation shall not impugn the validity of any appeals lodged pursuant to the prior order before 18-12-2025. This order is without prejudice to the powers of the Appellate Tribunal under Section 112 of the Central Goods and Services Tax Act, 2017.
Justice Sanjaya Kumar Mishra
President, GST Appellate Tribunal
Copy to:
1. The Joint Secretary, Department of Revenue.
2 Shri Kamal Sharma, HoD, NIC. for uploading on the GSTAT Appeal Portal.
3. Shri Alok Kumar, EVP, GSTN.
4. Notice Board.
