No Stampede at the Tribunal: GSTAT Staggers Appeal Filing to Keep the New Portal Running Smoothly

The GST Appellate Tribunal (GSTAT) is finally gearing up to hear the enormous pipeline of second-appeal matters flowing from orders of the first Appellate Authorities (Section 107) and decisions of Revisional Authorities (Section 108). Recognising that a "first week rush" could overwhelm the National Informatics Centre (NIC)-built portal, the President of GSTAT has invoked Rule 123 of the GSTAT (Procedure) Rules, 2025 to stagger the filing of appeals across defined windows. This is an administrative, system-management measure designed to preserve stability and give every appellant a fair shot at an orderly e-filing experience-without compromising anyone’s statutory right to appeal.
Below is a practitioner-friendly explainer of what has been ordered, the timelines you must track, and how to prepare so your filings are prompt, complete, and portal-ready.

Why a staggered schedule at all?

Two converging realities prompted the move:

1. Huge inventory of appealable orders: Since GSTN’s common portal began processing first appeals at scale, a very large number of orders have been passed and disposed. All such orders (Section 107) and revision decisions (Section 108) are appealable to the GSTAT.

2. A brand-new, fully electronic Tribunal process: All GSTAT appeals will be filed, processed, heard, and recorded electronically on a dedicated NIC portal. NIC has cautioned there is a real (statable) probability of capacity/concurrency strain if appellants rush simultaneously to "beat limitation," which could slow or destabilise the system.

To avoid a Day-1 traffic jam, GSTAT has mapped the entire backlog into digestible filing windows. Think of it as a phased onboarding-everyone gets a turn, and the system stays responsive.

The legal footing (and what it does not do)

Bottom line: the staggered windows organise when you should come to the portal; the hard statutory cut-offs still apply as notified.

The staggered filing windows (who files when)

Key principle: The cohorting is based on when your first appeal (APL-01/APL-03) was filed under Section 107 or when a revision notice (RVN-01) issued under Section 108. Identify the correct category below and use the matching window to file your Section 112 appeal before the GSTAT.
Cat.
Period of APL-01/APL-03 filing (s.107) or RVN-01 issuance (s.108) Window to file GSTAT appeal (s.112)

1 On or before January 31, 2022
Sep 24, 2025 - Oct 31, 2025

2 Feb 1, 2022 - Feb 28, 2023
Nov 1, 2025 - Nov 30, 2025

3 Mar 1, 2023 - Jan 31, 2024
Dec 1, 2025 - Dec 31, 2025

4 Feb 1, 2024 - May 31, 2024
Jan 1, 2026 - Jan 31, 2026

5 Jun 1, 2024 - Mar 31, 2026
Feb 1, 2026 onwards

6 Not filed by Mar 31, 2026
Mar 1, 2026 onwards

Hard stop for the backlog: Regardless of category, appeals for all pre-1 April 2026 communications must be filed by 30 June 2026 (per S.O. 4220(E)).
Tip: Determine your category as early as possible and calendar your window. While 30 June 2026 is the last date for the backlog, expect the portal to nudge you to stick to your assigned phase-both to avoid throttling and to ensure your matter moves without avoidable delays.

What this means in practice

1) For appellants with older matters If your first-appeal filing/RVN-01 was earliest (Cat. 1-3), your first chance is in Q4 2025. Use this runway now to finalise grounds, annexures, and pagination so you can file on Day 1 of your window. Early birds in each phase are likely to enjoy the smoothest experience.

2) For intermediate cohorts Cohorts in Cat. 4 get a January 2026 window; Cat. 5 opens February 2026 onwards. This distributes load more evenly across Q1 2026, still leaving ample buffer before 30 June 2026.

3) For those who haven’t yet reached the Tribunal stage Cat. 6 is a "catch-all" for cases where the Section 107/108 stage has not translated into a Tribunal-stage filing by 31 March 2026. Their portal access opens 1 March 2026 onwards, still subject to the 30 June 2026 outer limit where applicable.

Interplay with the 30 June 2026 cut-off and post-1 April 2026 orders

Fully electronic GSTAT: what to expect GSTAT is not merely enabling e-filing; it is natively digital:

This has practical consequences: your drafting, annexures, evidence, and even hearings will be mediated by the system. Good digital hygiene is no longer optional-it’s decisive.

A readiness checklist (so you can hit "Submit" with confidence)

1. Identify your cohort Map your case to Cat. 1-6 based on the date of APL-01/APL-03 filing or RVN-01 issuance.

2. Diary the window (and buffers) Block team time one week before and one week into your filing window to absorb last-minute updates or portal cues.

3. Confirm credentials and DSC Ensure portal registration, authorised signatory, and Digital Signature Certificate (where required) are valid and working on the machine you will file from. Test well in advance.

4. Assemble a clean, complete e-paper book

5. Check admission prerequisites Meet any pre-deposit or procedural prerequisites prescribed by the Act/Rules/notifications. Upload payment proofs cleanly labelled.

6. Portal-friendly formatting

7. Internal QA Run a two-person check: one reads the appeal as a judge would; the other stress-tests the annexure references and pagination.

8. File early in your window The earlier you file within your assigned phase, the less you rely on last-day bandwidth. If something glitches, you still have breathing room.

Common practitioner questions

Q1. What if I miss my cohort window?
The stagger is an administrative throughput tool; the outer limitation for backlog remains 30 June 2026 (S.O. 4220(E)). That said, expect the portal to prefer (or enforce) filing within your cohort to maintain stability. Don’t plan to "skip" your slot-file within it.

Q2. Does this change my statutory limitation or condonation rights?
No. The Order expressly says it does not conflict with Section 112(6). Limitation/condonation will continue to be adjudged under the Act/Rules and the Government’s limitation notification.

Q3. Are physical hearings possible?
The design premise is electronic hearing and recording on the portal. If any hybrid/physical arrangements are ever notified for exceptional cases, follow that instruction; absent that, plan for a fully digital hearing.

Q4. How do I decide between appeal vs. writ?
As GSTAT goes live with clear filing windows, writ exceptionalism narrows. Unless you have a textbook case for writ (e.g., jurisdictional error, breach of natural justice with no efficacious alternative remedy), the Tribunal is your natural forum.

Q5. What if the NIC portal experiences downtime within my window?
Document the outage (screenshots, timestamps) and attempt filing again within the window. If an outage meaningfully impairs your ability to file, preserve evidence-you may need it if limitation is argued later. But the purpose of staggering is precisely to minimise this risk.

Strategic advice for appellants and counsel

1. Treat "staggering" as a project plan Allocate owners for drafting, annexures, vetting, and final filing. Create a RACI chart (Responsible/Accountable/Consulted/Informed) for each case and circulate deadlines before your window opens.

2. Standardise templates Use common templates for Indexing, Grounds, List of Dates, and Annexure-mapping. Consistency accelerates review and reduces mistakes.

3. Version control ruthlessly The fastest way to invite defects is loose versioning. Adopt a naming convention (e.g., "GSTAT_Appeal_M/s-ABC_AY-2021-22_v5_2025-10-20.pdf").

4. Evidence quality matters Digitally readable, paginated annexures with clear bookmarks signal credibility and competence-and help Members navigate your case swiftly.

5. Don’t over-stuff The Tribunal portal isn’t a dumping ground. Curate. If a document isn’t advancing a ground, leave it out (or relegate to a "compendium" upload, if permitted, rather than the core paper book).

6. Prepare for e-arguments Build screen-share-friendly decks with pinpoint citations (page:para). Practise short, structured oral submissions that survive limited bandwidth and strict time-keeping.

The big picture

The GSTAT’s staggered filing plan is a sensible, tech-operations move-a way to bring a long-awaited forum online without a capacity shock. By spreading filings across several windows (Q4-2025 through Q1-2026) while maintaining the universal 30 June 2026 outer limit for the backlog, the Tribunal signals two priorities at once: access and order.
For taxpayers and counsel, this is an opportunity to get your house in order: identify your category, lock your calendars, and prepare meticulous digital paper books. The Tribunal’s electronic DNA means that clarity, structure, and digital discipline will be rewarded. If you use your window well, you won’t just "get in line"-you’ll arrive prepared.

Disclaimer: The information given in this article is solely for purpose of understanding the law. It is completely based on the interpretation of the author and cannot be constituted as a legal advise, the author of this article and Lawcrux team is not responsible for any legal issues if arises on the basis of the interpretation given above.