In a major digital transition, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has announced that all appeals and applications will now be filed exclusively through its e-filing portal. The notification, issued on October 1, 2025, mandates that appeals be submitted in PDF format with a digital signature via https://efiling.cestat.gov.in.
From November 15, 2025, online filing will become mandatory, and physical filing of appeals will be discontinued after December 31, 2025. Taxpayers, consultants, and advocates must register on the portal, where they will receive a personalized dashboard to track the status of their appeals. Cross-objections by respondents must also be filed online.
In addition, all pending appeals previously filed in physical form must be uploaded onto the portal as part of an e-filing drive. Users will need to log in using their registered email IDs to access the list of earlier-filed appeals and upload supporting documents. Appeals complete in all respects will be considered filed on the date a diary number is generated.
CESTAT clarified that fees will be accepted through the Bharatkosh payment gateway, and detailed guidelines are available on the portal. The procedural rules under the CESTAT (Procedure) Rules, 1982 will continue to govern limitation periods and other aspects.
The tribunal has urged taxpayers and legal representatives to complete uploading of old appeals well in advance, preferably at least one week before the final hearing. A trial run of the e-filing system is being carried out in October 2025 to ensure a smooth transition.
This move is expected to streamline operations, reduce paperwork, and improve transparency in the appellate process under Customs, Excise, and Service Tax matters.
Official copy of the notification has been attached
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