GSTAT Allows Free Filing of Appeals; Staggered System Withdrawn from Dec 18, 2025

The GST Appellate Tribunal has withdrawn the earlier order mandating GST appeal filing in a staggered manner. From December 18, 2025, appeals can be filed freely, as the capability of the GST portal has been checked and confirmed; the portal can now handle the load.

Previously, the President of the GST Appellate Tribunal, Justice Sanjaya Kumar Mishra, had issued an order dated September 24, 2025, in exercise of its powers granted under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, instructing that GST appeals under Section 112 of the CGST Act, 2017 (read with the relevant State/UT GST Act), arising from orders passed by the appellate and revisional authorities under Sections 107 and 108, be filed in a phased (staggered) manner.

Now, as per the recent analysis of the GST portal’s capabilities, the GST department has not noted that the GST portal is now capable of handling the load, and there is no requirement for staggered filing. Hence, allowed all appeals to be filed freely. This will ensure smooth access without affecting the system’s performance.

Therefore, now, as per the aforesaid findings, Justice Sanjaya Kumar Mishra, in use of its powers granted under Rule 123 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, has withdrawn the earlier order dated September 24, 2025, effective from December 18, 2025. Meaning, after this date, individuals will no longer be required to furnish their filings in a staggered manner.

It has also been clarified that this withdrawal will not have any effect on the validity of appeals already filed under the earlier order, meaning filed before December 18, 2025.