CESTAT Makes Online Filing of Appeals Mandatory from Nov 15, 2025, Physical Filing Ends Dec 31 [Read Notification]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) issued Notification No. F. No. 01(05)/Circular/CESTAT/2025 dated October 1, 2025, announcing that all appeals and applications before the Tribunal must be filed online from November 15, 2025. As per the notification, physical filing of appeals will no longer be accepted after December 31, 2025.

Under the new system, taxpayers and appellants will be required to file their appeals in PDF format, duly digitally signed, through the official e-filing portal https://efiling.cestat.gov.in. Each appellant must register on the portal, where they will receive a dashboard to view and track all appeals filed by them. The move is aimed at ensuring transparency, efficiency, and convenience for taxpayers and their representatives.

The notification also makes it clear that even cross-objections by respondents must be filed online. Furthermore, appellants who have already filed appeals physically in the past will now have to upload those old appeals and all related documents onto the portal.

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

This step is necessary to ensure that the records are available digitally during the hearings. Users must complete the uploading process at least one week before the scheduled date of hearing.

Appeals filed online and complete in all respects will be considered as “presented” on the date a diary number is generated by the system. This date will be treated as the official filing date for limitation purposes. The payment of applicable fees can be made through online or offline modes, using the Bharatkosh payment gateway.

CESTAT has clarified that while the mode of filing is changing, other procedures such as the period of limitation and documentation requirements will continue to be governed by the CESTAT (Procedure) Rules, 1982. Detailed guidelines and instructions for e-filing are available on the portal.

To ensure a smooth transition, CESTAT has requested bar associations across its various benches to conduct trial runs of the new system in October 2025. Users can also contact the computer section at 011-20863312 during working hours for technical assistance.

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