Staggered filing of GST appeals revoked as Tribunal dispenses with the filing protocol and preserves earlier filings. The Goods and Services Tax Appellate Tribunal has revoked the earlier direction requiring staggered filing of GST appeals under Rule 123 of the GSTAT (Procedure) Rules, 2025. The prior filing protocol for appeals under Section 112, arising from orders of appellate and revisional authorities under Sections 107 and 108, is dispensed with to allow unhindered access while preserving system efficacy. The revocation operates from 18-12-2025, and appeals filed before that date under the earlier order remain valid.
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 appeals revoked as Tribunal dispenses with the filing protocol and preserves earlier filings.
The Goods and Services Tax Appellate Tribunal has revoked the earlier direction requiring staggered filing of GST appeals under Rule 123 of the GSTAT (Procedure) Rules, 2025. The prior filing protocol for appeals under Section 112, arising from orders of appellate and revisional authorities under Sections 107 and 108, is dispensed with to allow unhindered access while preserving system efficacy. The revocation operates from 18-12-2025, and appeals filed before that date under the earlier order remain valid.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.