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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsTaxpayers may now be able to ask GSTAT to transfer related appeals pending before different benches so they can be handled together. Mint reports that the online route is for qualifying appeals involving multiple GST registrations linked to the same PAN and an identical question of law. It is a request for transfer—not an automatic merger or a guarantee that the Tribunal will grant it.
What the new GSTAT route does
GSTAT’s portal lists a document titled “SOP-Transfer Application of Appeals.” Mint reported on October 3, 2026 that the updated procedure allows taxpayers to select qualifying appeals and submit one online transfer application. Mint’s account describes the relevant cases as appeals pending before different Tribunal benches that involve an identical question of law and GST identification numbers (GSTINs) linked to the same permanent account number (PAN). Mint’s report describes the route; the portal listing confirms that the SOP exists, but does not itself expose its detailed requirements.
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That distinction matters: filing a transfer request does not itself combine cases. The reviewed public information does not establish the Tribunal’s decision standard, required documents, deadlines, fee treatment, destination bench, or whether the route applies when a taxpayer has only one GSTIN. Check the full current SOP and portal notices before filing.
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Based on Mint’s report, the route is worth checking if all of the following appear to apply:
#1 Best Overall
- The appeals are pending before different GSTAT benches.
- The appeals concern the same taxpayer’s GSTINs linked to one PAN.
- The cases raise the same question of law, rather than merely sharing a broad subject area.
These are reported screening points, not a substitute for the operative SOP. The available information does not establish that appeals belonging to taxpayers with different PANs can be grouped through this route.
Why grouping similar disputes could matter
A single legal issue can generate separate appeals across registrations and locations. If related matters are considered together, a transfer request may offer a way to seek coordinated handling instead of leaving them before different benches. It does not change the underlying tax dispute or guarantee a common hearing, outcome, or stay of proceedings.
Rank #2
Mint quoted Pankaj Dikshit, executive director and chief AI and data officer at Cygnet.One, saying: “A common tax dispute involving the same legal provision can result in separate appeals before different benches.”
The reported example: 504 appeals across nine State Benches
Mint reported that a GSTAT Principal Bench order dated July 1, 2026 identified 504 appeals across nine State Benches involving whether GSTAT can condone delay beyond the maximum period prescribed under section 107(4) of the Central Goods and Services Tax Act, 2017. The figures below are the distribution reported by Mint; the underlying order was not independently reviewed here.
| State Bench | Appeals reported by Mint |
|---|---|
| Hyderabad | 257 |
| Bhopal | 75 |
| Kolkata | 46 |
| Chennai | 35 |
| Raipur | 22 |
| Guwahati | 21 |
| Ranchi | 17 |
| Vijayawada | 16 |
| Dehradun | 15 |
| Total | 504 |
What GSTAT does—and where to check instructions
GSTAT is the second appellate authority for appeals against appellate or revisional orders under sections 107 and 108 of the CGST Act and corresponding State GST laws. It is constituted under section 109. The official GSTAT overview describes a Principal Bench in New Delhi and 31 State Benches, and says the Tribunal is designed to function online from filing through disposal.
The official e-filing portal provides electronic filing, case tracking and document management, and lists the transfer-application SOP. Its FAQ says online filing is available at every bench; registered parties with valid credentials can receive SMS or email listing information after cause lists are finalized. The portal and its current notices are the place to verify live instructions and case-specific details.
For general portal use, GSTAT publishes an e-filing user manual, version 2.7, dated June 17, 2025. The manual is general filing guidance, not a replacement for the current transfer SOP.
Before submitting a transfer request
- Check the current SOP. Find “SOP-Transfer Application of Appeals” through the official e-filing portal and confirm its current version and scope.
- Match the cases carefully. Confirm the appeals are pending before different benches, relate to GSTINs under the same PAN, and raise the same legal question. Those criteria reflect Mint’s report and must be tested against the SOP.
- Follow the published filing instructions. The publicly visible listing does not establish the documents, filing sequence, destination bench, fees, or applicable deadlines, so do not assume these details.
- Track each appeal separately until the Tribunal directs otherwise. A transfer application is a request; the available information does not say it automatically pauses proceedings or changes any deadline.
GSTAT’s help page says taxpayer appeals require a 20% pre-deposit of disputed tax in addition to the amount deposited at the first appeal stage, payable online through GSTN. Check the current official guidance and applicable provision for the particular appeal; this general note does not establish a payment requirement for a transfer application.
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