GSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-Filing
The Goods and Services Tax Appellate Tribunal (GSTAT) has withdrawn the requirement of staggered filing of Goods and Services Tax (GST) second appeals, allowing appeals to be filed without any phase-wise or date-based restriction. Through an order dated December 16, 2025, issued by the President of the Tribunal, Justice Sanjaya Kumar Mishra, GSTAT revoked its earlier order dated...
The Goods and Services Tax Appellate Tribunal (GSTAT) has withdrawn the requirement of staggered filing of Goods and Services Tax (GST) second appeals, allowing appeals to be filed without any phase-wise or date-based restriction.
Through an order dated December 16, 2025, issued by the President of the Tribunal, Justice Sanjaya Kumar Mishra, GSTAT revoked its earlier order dated September 24, 2025, which had mandated staggered filing of appeals under Section 112 of the CGST Act, 2017, read with the corresponding State and Union Territory GST Acts.
The earlier arrangement required taxpayers to file appeals against orders passed under Sections 107 and 108 of the CGST Act in a phased manner, as specified in a table appended to the September order. This was introduced as a transitional measure following the operationalisation of the GSTAT appeal e-filing portal.
The Tribunal Order noted that, upon assessment of the current technical capacity of the portal, staggered filing was no longer necessary and observed that dispensing with the phased protocol would promote unhindered access to justice while maintaining system efficiency.
Order Date: 16 December 2025
Order Number: 315/2025