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of <h1>GST appeal filings u/s 112: staggered protocol revoked from 18-12-2025; earlier compliant appeals stay valid.</h1> The earlier direction requiring staggered filing of appeals under section 112 of the CGST Act, 2017 (read with the respective State/UT GST Act), arising from orders of appellate and revisional authorities under sections 107 and 108, is revoked with effect from 18-12-2025 under rule 123 of the GSTAT (Procedure) Rules, 2025. Appeals filed before 18-12-2025 in accordance with the revoked direction remain valid and unaffected, and the Appellate Tribunal's powers under section 112 are expressly preserved; consequently, the staggered filing protocol ceases to apply from 18-12-2025 and appeals may be filed without that constraint.
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