GSTAT Issues Standard Operating Procedure for Transfer of Appeals Across Different Benches Through E-Filing Portal:

GSTAT has issued an SOP detailing the online process for transferring multiple appeals involving identical questions of law between different benches.

SOP Explains Transfer of Appeals Involving Identical Questions of Law

Saloni Kumari

Sep 30, 2026

Last update on Sep 30, 2026

The Goods and Services Tax Appellate Tribunal (GSTAT) has released the Standard Operating Procedure (SOP) for the transfer of appeals between GSTAT benches through administrative orders issued by the President or via specific transfer petitions handled through the GSTAT e-Filing Portal under the GSTAT Procedure Rules, 2025.

The SOP underlines the detailed process for filing a transfer appeal in cases where multiple appeals involving an identical question of law have been filed across different GSTAT Benches in India. For instance, a taxpayer holds multiple GSTINs linked to the single PAN and has furnished several appeals before distinct GSTAT benches. In such a case, the taxpayer can merge all such cases via a single transfer appeal.

Taxpayers in this situation can view all such appeals by simply logging in to the GSTAT portal using any GSTIN linked to the relevant PAN. Following the portal login, the taxpayer must navigate to the 'Appellant Corner' and thereafter select “Transfer of Appeal Filing”. After that, click on the GSTN to view the complete list of cases.

Download the official PDF of the GSTAT SOP for complete information.

About Author

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].