GSTAT President Directs Taxpayers to File Appeals in Phases to Avoid Portal Overload: Know When to File Yours [Read Order]
The GSTAT President has ordered taxpayers to file appeals in six phases on the NIC portal, with all filings due by 30 June 2026.
GSTAT - Appeal - Portal - Taxscan
GSTAT - Appeal - Portal - Taxscan
The Goods and Services Tax Appellate Tribunal (GSTAT) has ordered that all appeals and applications before it must be filed electronically on the NIC-developed portal. To prevent technical problems caused by simultaneous filings, the President of GSTAT has directed that appeals be filed in a phased manner.
The order records that information received from GSTN showed a very large number of appeals had already been filed and disposed of by first appellate authorities under Section 107 and revisional authorities under Section 108 of the CGST Act. All such orders are appealable before the GSTAT.
NIC communicated to the Tribunal that, since the system is new, the portal could face capacity and concurrency issues if most appellants attempt to file at once to meet limitation deadlines. To ease the load on the portal, NIC suggested staggering the filing of appeals.
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Acting on this, and exercising powers under Rule 123 of the GSTAT (Procedure) Rules, 2025, the President of GSTAT issued directions dividing appeal filings into six phases depending on the date of the appellate or revisional order.
Staggered Filing Schedule
| Orders of Appellate or Revisional Authorities | Filing Window Before GSTAT | Final Deadline |
| Filed/issued on or before 31 Jan 2022 | 24 Sep 2025 – 31 Oct 2025 | 30 Jun 2026 |
| Filed/issued between 1 Feb 2022 and 28 Feb 2023 | 1 Nov 2025 – 30 Nov 2025 | 30 Jun 2026 |
| Filed/issued between 1 Mar 2023 and 31 Jan 2024 | 1 Dec 2025 – 31 Dec 2025 | 30 Jun 2026 |
| Filed/issued between 1 Feb 2024 and 31 May 2024 | 1 Jan 2026 – 31 Jan 2026 | 30 Jun 2026 |
| Filed/issued between 1 Jun 2024 and 31 Mar 2026 | 1 Feb 2026 – 28 Feb 2026 | 30 Jun 2026 |
| All other eligible orders up to 31 Mar 2026 | From 1 Mar 2026 | 30 Jun 2026 |
What Taxpayers Should Do
Taxpayers must check the date on which their appellate or revisional order was filed or issued on the common portal. That date will determine their allotted phase for filing an appeal before GSTAT.
Each phase has a specific filing window, but the order clarifies that appeals can still be filed after those dates, provided they are submitted no later than 30 June 2026.
This staggered schedule is aimed at avoiding technical disruptions on the portal and ensuring that appellants can file smoothly within the statutory timelines.
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