In an important step towards streamlining appellate proceedings before the Goods and Services Tax Appellate Tribunal (GSTAT), an online facility has been made available on the GSTAT Portal for filing applications seeking transfer of appeals from one Bench to another on September 29, 2026.
The facility is particularly relevant 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” explains the complete electronic process for filing such applications on the GSTAT Portal.
The statutory authority for transfer of cases flows from Section 109(6) of the Central Goods and Services Tax Act, 2017, under which the President of GSTAT is empowered, subject to the jurisdictional provisions governing the Principal Bench and State Benches, to distribute the business of the Tribunal among the Benches and transfer cases from one Bench to another. Section 109(5), inter alia, provides that appeals involving an issue relating to place of supply are to be heard by the Principal Bench.
The procedural framework of GSTAT is governed by the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, notified by the Ministry of Finance, Department of Revenue vide Notification No. G.S.R. 256(E), dated April 24, 2025. These Rules regulate the procedure and functioning of the Tribunal and recognise the GSTAT Portal as the electronic platform specified for functioning of the Appellate Tribunal.
Transfer Facility for Multiple GSTINs Linked to Same PAN
As per the SOP, where a taxpayer has multiple GSTINs linked to the same PAN and has filed appeals before different GSTAT Benches involving an identical question of law, such matters can be brought together through a single Transfer Appeal/Application.
The taxpayer may log in to the GSTAT Portal by using any GSTIN linked to the relevant PAN, view the appeals associated with such PAN and select multiple appeals pending before different Benches for creating a single transfer proceeding for adjudication by the appropriate Bench.
Dedicated “Transfer of Appeal Filing” Option on GSTAT Portal
For filing the transfer application, the user is required to log in to the GSTAT Portal and navigate to:
Appellant Corner → Transfer of Appeal Filing
The portal thereafter displays the relevant GSTIN, which can be selected to view the list of appeals available for transfer.
The applicant may select the concerned appeals by checking the relevant boxes and thereafter click on “Save Selected Cases” to proceed with the transfer application.
Online Application to Capture Complete Party Details
Once the selected appeals are saved, the GSTAT Portal opens the transfer application containing various tabs, including Basic Details, Appellant Details, Respondent Details, Add Representative, Upload Document, Checklist and Final Preview.
The applicant is required to verify the appellant and respondent particulars before proceeding further.
The SOP also provides for adding an authorised representative through the portal. The representative’s particulars can be searched and submitted electronically, after which the saved details are reflected in the application.
Supporting Documents Can Be Uploaded Electronically
The Transfer of Appeal module also contains a dedicated “Upload Document” section. The portal displays the prescribed requirements for uploading documents, following which the applicant can upload the relevant supporting papers electronically.
A confirmation pop-up is generated after the successful upload of each document.
Mandatory Checklist and Final Preview Before Submission
Before final submission, the applicant is required to complete the online checklist by selecting “Yes/No/NA” against the relevant requirements. Where “No” or “NA” is selected, the applicant is required to provide appropriate remarks in the Remarks column.
Thereafter, the entire application becomes available under the Final Preview tab for verification before clicking “Final Submit”.
Electronic Acknowledgement Generated on Successful Filing
Upon clicking “Final Submit”, the GSTAT Portal generates an Acknowledgement Receipt, confirming successful filing of the Transfer of Appeal application.
The specimen acknowledgement shown in the SOP records particulars such as the filing number, date and time of filing, name of the person filing the application and place of filing, thereby providing an electronic record of the transfer application.
The Complete SOP can be accessed at: https://efiling.gstat.gov.in/downloads/manual/Appeal_Transfer_SOP.pdf
