GSTAT has revoked its earlier order dated 24th September 2025 that had mandated staggered filing of appeals under Section 112 of the CGST Act. The earlier arrangement required appeals arising from orders under Sections 107 and 108 to be filed in phases, based on portal capacity constraints. Upon reassessing the technical readiness and capabilities of the GSTAT appeal portal, it has been decided to discontinue the staggered filing mechanism.