An online facility has been made available on the GSTAT Portal to facilitate the appellate proceedings before the Goods and Services Tax Appellate Tribunal (GSTAT). It is used to file applications seeking transfer of appeals from one Bench to another on September 29, 2026.
The same facility is crucial where multiple appeals involving an identical question of law are pending before different GSTAT Benches across India.
The newly issued “Transfer of Appeals-Standard Operating Procedure for Transfer of Appeals” elaborates the electronic procedure to file these applications on the GSTAT portal.
The authority to transfer cases is established under Section 109(6) of the Central Goods and Services Tax Act, 2017. This section empowers the President of the GSTAT, in accordance with the jurisdictional provisions governing both the Principal Bench and the State Benches, to allocate the Tribunal’s business among the different Benches and to transfer cases from one Bench to another.
Additionally, Section 109(5) specifies that appeals involving issues related to the place of supply must be heard by the Principal Bench.
The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, regulate the procedural structure of the GSTAT as notified by the Ministry of Finance, Department of Revenue, vide Notification No. G.S.R. 256(E), dated April 24, 2025.
Such norms govern the operations of the Tribunal and consider the GSTAT portal as the electronic platform designed for the workflow of the appellate tribunal.
Transfer Facility for Multiple GST Identification Numbers Under Same PAN
Under the Standard Operating Procedure (SOP), where a taxpayer holding multiple GSTINs under a single PAN faces pending appeals across different GSTAT Benches on an identical question of law, such proceedings can be consolidated via a single Transfer Appeal or Application on the GSTAT portal.
Taxpayers can log in to the GSTAT portal using any active GSTIN registered under their primary PAN to access all associated pending appeals.
From the dashboard, multiple appeals distributed across various State Benches can be selected and consolidated into a single transfer application for unified adjudication by the appropriate Bench.
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Read More: Transfer of Appeals Across GSTAT Benches
