Quick Summary
The Goods and Services Tax Appellate Tribunal (GSTAT) has revoked its earlier directive mandating staggered filing of appeals under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017. The move is expected to streamline and simplify the GST appeal filing process across the country. The decision was announced through Order No. 315/2025, issued on December 16, 2025, by GSTAT President Justice Sanjaya Kumar Mishra. The order withdraws the earlier instruction dated September 24, 2025
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FAQ :
The GSTAT has revoked its earlier directive that mandated staggered or phased filing of appeals under Section 112 of the CGST Act.
The revocation of the staggered filing protocol takes effect from December 18, 2025.
The staggered filing system was initially introduced under Rule 123 of the GST Appellate Tribunal (Procedure) Rules, 2025, due to concerns about the system capacity during the initial phase of GSTAT operations.
No, appeals already filed under the earlier staggered filing order before December 18, 2025, will remain valid and unaffected by this revocation.
The revocation is expected to streamline and simplify the GST appeal filing process, allowing taxpayers and tax practitioners to file appeals without timing limitations, thereby ensuring easier access to justice and faster dispute resolution.
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