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:
- The large number of appeals for which the GSTAT would be approached,
- The system loads that the newly developed GSTAT appeal portal would be subjected to, and
- 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
Our Comments
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.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
