The GST Appellate Tribunal (GSTAT) has formally revoked its earlier order dated 24.09.2025, which had mandated staggered filing of appeals under Section 112 of the CGST Act, 2017. The revocation has been effected through Order No. 315/2025 dated 16.12.2025, issued by Justice Sanjaya Kumar Mishra, President of the GSTAT, in exercise of powers under Rule 123 of the GSTAT (Procedure) Rules, 2025.

The revocation operates prospectively with effect from 18.12.2025. Appeals already filed in accordance with the staggered filing mechanism prior to 18.12.2025 remain valid and are not affected by the revocation. The decision is based on a review of the enhanced technical and operational capacity of the GSTAT appeal portal, which is now considered capable of handling filings without phased or staggered access. 

Taxpayers can now freely file appeals under Section 112 without being constrained by filing windows or phase-wise schedules. The order expressly clarifies that the revocation is without prejudice to the powers of the Appellate Tribunal under Section 112 of the CGST Act, 2017. The move is expected to streamline appellate remedies, reduce procedural bottlenecks, and ensure uniform national access to the GST appellate mechanism.

To read the order https://taxo.online/wp-content/uploads/2025/12/GSTAT-16.12.2025.pdf