GSTAT portal now allows online transfer of appeals between benches

# What changed

# Why this matters

When multiple appeals raise the same legal issue, hearing them before the same bench avoids inconsistent outcomes and repeated arguments. The portal-based transfer application lets taxpayers and respondents ask the tribunal to consolidate such matters without paper filings or separate physical applications to different benches.

# Legal basis and rules

• Section 109(5) specifies that appeals raising place-of-supply questions must be heard by the Principal Bench.
• The procedure aligns with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, notified by the Ministry of Finance (Notification No. G.S.R. 256(E), dated April 24, 2025), which identify the GSTAT portal as the tribunal's electronic workflow platform.

# How the portal facility works for taxpayers with multiple GSTINs

Taxpayers that have multiple GSTINs under a single PAN often face parallel appeals across state benches on the same legal point. The SOP on the portal allows:

• Logging in using any active GSTIN registered under the primary PAN.

• Selecting multiple appeals that are spread across benches and consolidating them into one transfer application to be heard by an appropriate bench.

This lets one application cover several pending appeals, instead of filing separate transfer requests for each appeal.

# Who benefits and what to expect

• Departmental respondents can be served and can file replies through the portal workflow defined under the GSTAT rules.

# Practical steps on the portal (workflow summary)

• From the dashboard, identify pending appeals across different benches.
• Select the appeals you want consolidated and initiate a transfer application per the SOP.
• Submit supporting information as required by the online form and await the tribunal's allocation decision under Section 109(6).

# What the SOP clarifies

Procedure sets out the electronic route and clarifies that consolidation is available where multiple appeals under the same PAN involve an identical question of law. The SOP transfers the administrative steps for such transfers to the portal, consistent with the tribunal rules that frame the GSTAT portal as the official electronic platform.

# Bottom line

The GSTAT's portal facility simplifies filing for transfers between benches and allows consolidation of appeals filed under multiple GSTINs tied to one PAN. The change rests on existing statutory powers in Section 109 and the tribunal's procedural rules that formally adopt the GSTAT portal as the electronic forum for appellate workflow.