The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has announced a significant shift to digital processes, mandating that all appeals and applications be filed online starting November 15, 2025. This transition to e-filing requires documents to be submitted in PDF format with a digital signature through the designated portal, https://efiling.cestat.gov.in. The traditional method of physical filing will cease by December 31, 2025.
Appellants are required to register on the e-filing portal, which will provide them with a dashboard to monitor the status of their appeals. Respondents are also expected to file any cross-objections or applications using the same online system. Moreover, any appeals that were initially filed in physical form must be uploaded onto the portal at least a week before their final hearing, with the option to add missing documents if permitted by the Bench.
The filing date of an appeal will be determined by the diary number generation, and fees can be paid either online or offline via the Bharatkosh payment gateway. The e-filing process will adhere to the CESTAT (Procedure) Rules, 1982, with comprehensive guidelines available on the portal to assist users in navigating the new system. This move aims to streamline the filing process and improve efficiency in handling appeals.
