The GSTAT has issued directions that all appeals and applications under Sections 107 and 108 of the CGST Act, must be filed and processed electronically through the GSTAT portal developed by NIC. The order notes that a large number of appeals have already been disposed of by first appellate and revisional authorities, many of which are now appealable before GSTAT. Since the newly launched portal may face capacity constraints if a large number of appeals are filed simultaneously, GSTAT has introduced a staggered filing schedule to avoid system overload and ensure smooth functioning. For instance, cases where appeals or notices were filed on or before 31st January 2022 may be submitted between 24th September 2025 and 31st October 2025 or any date succeeding such date not being later than 30th June 2026, and specified timelines on similar pattern for other cases also.