GSTAT to Admit, List and Hear Appeals in Phases: Know Full Details Here [Read Order]
The Tribunal clarified that hearings and records will also be maintained exclusively on this portal.
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The Goods and Services Tax Appellate Tribunal (GSTAT) has issued an order announcing that it will admit, list, and hear appeals in a phased manner to prevent technical disruptions on the newly developed appeal portal.
The order, dated September 24, 2025, was issued by the President of the Tribunal under Rule 123 of the GSTAT (Procedure) Rules, 2025.
According to the order, all appeals under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017 arising from orders passed by the appellate authorities under Section 107 or revisional authorities under Section 108 must be filed electronically on the GSTAT portal developed by NIC.
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The decision follows inputs received from GSTN which acknowledges the massive volume of appeals already disposed of by first appellate authorities, which are now eligible for appeal before GSTAT.
NIC remarked that the sudden influx of appeals could strain portal capacity, leading to performance issues. To mitigate this risk, the Goods and Services Tax Appellate Tribunal (GSTAT) has decided to stagger the filing process across defined phases.
The phased schedule is as follows:
- Appeals against orders where Form GST APL-01/APL-03 or notice in Form GST RVN-01 was filed or issued up to January 31, 2022: Filing window from September 24, 2025 to October 31, 2025, extendable up to June 30, 2026.
- Appeals for matters filed/issued between February 1, 2022 and February 28, 2023: Filing allowed from November 1, 2025 to November 30, 2025, with the same June 30, 2026 cut-off.
- Appeals for cases between March 1, 2023 and January 31, 2024: Filing from December 1, 2025 to December 31, 2025.
- Appeals for cases between February 1, 2024 and May 31, 2024: Filing from January 1, 2026 to January 31, 2026.
- Appeals for cases between June 1, 2024 and March 31, 2026: Filing from February 1, 2026, with all appeals to be filed not later than June 30, 2026.
- All remaining cases, including those where appeals have not been filed by March 31, 2026, must also be filed by June 30, 2026.
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The order further clarified that this framework does not restrict the Tribunal’s statutory powers under Section 112(6) of the CGST Act.
With the phased rollout, the GSTAT aims to avoid system overload, ensuring a smooth e-filing experience and timely adjudication of GST second appeals.
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