The Goods and Services Tax Appellate Tribunal (GSTAT) has revoked its earlier order dated 24th September 2025 that mandated staggered filing of appeals under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017.
In an Order No. 315/2025 issued on 16th December 2025, the President of GSTAT, Justice Sanjaya Kumar Mishra, stated that after reviewing the current capabilities of the GSTAT appeal portal, it has been decided to dispense with the staggered filing protocol to ensure unhindered access for taxpayers while maintaining system efficiency.
Accordingly, the earlier order stands revoked with effect from 18th December 2025. Appeals filed pursuant to the previous order before this date will remain valid. The revocation does not affect the statutory powers of the Appellate Tribunal under Section 112 of the CGST Act, 2017.
The decision is expected to facilitate smoother and more accessible filing of GST appeals across the country.
WHEREAS, an order dated 24-09-2025 was issued by the undersigned, in exercise of the 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 Act, arising from orders or decisions of the appellate and revisional authorities under Sections 107 and 108 of the said Act, be filed in a staggered manner as specified in the Table appended thereto;
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;
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.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/GSTAT-16.12.2025.pdf
