Staggered filing of GST appellate tribunal appeals addresses portal capacity constraints and allocates time windows for electronic filing. Staggered filing of appeals and related applications before the Goods and Services Tax Appellate Tribunal is prescribed for matters arising from orders or decisions of appellate and revisional authorities under sections 107 and 108 of the Central Goods and Services Tax Act, 2017. The appeals are to be filed and processed electronically on the designated NIC portal in accordance with the procedural rules governing GSTAT practice. Separate filing periods are allocated based on the date on which the underlying appeal or revisional notice was filed or issued on the common portal, and the arrangement does not derogate from the tribunal's powers under the relevant appellate provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Staggered filing of GST appellate tribunal appeals addresses portal capacity constraints and allocates time windows for electronic filing.
Staggered filing of appeals and related applications before the Goods and Services Tax Appellate Tribunal is prescribed for matters arising from orders or decisions of appellate and revisional authorities under sections 107 and 108 of the Central Goods and Services Tax Act, 2017. The appeals are to be filed and processed electronically on the designated NIC portal in accordance with the procedural rules governing GSTAT practice. Separate filing periods are allocated based on the date on which the underlying appeal or revisional notice was filed or issued on the common portal, and the arrangement does not derogate from the tribunal's powers under the relevant appellate provision.
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