Global Partner. Integrated Solutions.
26 September 2025
Mandatory e-filing of appeals & staggered timelines for dealing with backlog of appeals
 
The President, Goods & Services Tax Appellate Tribunal (GSTAT), Principal Bench, vide order dated 24 September 2025, has mandated that all appeals/applications arising out of orders of Appellate Authorities (under Section 107) or Revisional Authority (under Section 108) must now be filed and processed electronically on the GSTAT portal developed by NIC (https://www.efiling.gstat.gov.in). All such appeals will be heard and recorded digitally through this portal.

Further, it has been decided that the appeals to the Tribunal would be filed in a staggered manner, considering:
  1. The large number of appeals for which the GSTAT would be approached,
  2. The system loads that the newly developed GSTAT appeal portal would be subjected to, and
  3. To avoid the inconvenience that may be faced by portal users
Consequently, the appeal filing windows are as follows:

Sr. No Date of APL-01/APL-03/RVN-01 filed/issued on common portal GSTAT Appeal Filing Window
1 On or before 31 January 2022 24 September 2025 - 31 October 2025
2 01 February 2022 to 28 February 2023 01 November 2025 - 30 November 2025
3 01 March 2023 to 31 January 2024 01 December 2025 - 31 December 2025
4 01 February 2024 to 31 May 2024 01 January 2026 - 31 January 2026
5 01 June 2024 to 31 March 2026 01 February 2026 - 30 June 2026
6 After 31 March 2026 01 March 2026 onwards - 30 June 2026

It may be noted that if any of the aforesaid deadlines are missed, the appellants can still file their appeal before the prescribed outer limit of filing the appeals i.e., 30 June 2026 [Notf. No. SO 4220 (E) dated 17 September 2025].

The copy of the Order as well as the Notification is enclosed herewith for your reference.
Our Comments

Recognizing the potential challenges associated with the initial surge in appeal filings, the President, GSTAT, Principal Bench has proactively introduced staggered timelines. This thoughtful approach is aimed at minimizing operational disruptions during the initial phase and ensuring a smoother transition. It also affords stakeholders sufficient time to acquaint themselves with the system and prepare adequately for filing the requisite appeals.

It is pertinent to note that the appeal windows are based on the date of appeal application to the First Appellate Authority / notice of Revisional Authority instead of the date of order-in-appeal / revisional order. Therefore, it would be imperative to take cognizance of these dates and prepare for appeals accordingly.

Feel free to reach out to us for any assistance in preparing and filing your appeals to GSTAT or any other matter.

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