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GSTAT has introduced an online route for taxpayers to ask that appeals involving the same question of law be transferred from different Tribunal benches for joint handling, according to Mint’s October 3, 2026 report. The reported route is aimed at related appeals involving multiple GSTINs linked to the same PAN; it is a request, not a guarantee that cases will be transferred or heard together. The GSTAT portal lists a transfer-application SOP, but its detailed requirements should be checked in the official document before filing.
What the new GSTAT route does
Mint reports that taxpayers can select qualifying pending appeals and submit a single online transfer application when those appeals raise an identical question of law and are before different GSTAT benches. The reported use case is a taxpayer group with multiple GST identification numbers (GSTINs) linked to one permanent account number (PAN).
This is a way to seek transfer and joint handling, not automatic consolidation. The sources available do not establish the Tribunal’s decision standard, required documents, filing deadline, payment or fee treatment, or whether the route applies to a taxpayer with only one GSTIN. Do not assume taxpayers with separate PANs can use it to combine appeals.
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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 errorsWhy common legal questions can reach different benches
GSTAT is India’s second appellate authority for specified appeals against appellate or revisional orders under sections 107 and 108 of the Central Goods and Services Tax Act, 2017, and corresponding State GST laws. It is constituted under section 109 of the CGST Act. The official overview describes a Principal Bench in New Delhi and 31 State Benches, with the tribunal designed to operate online from filing through disposal. See the GSTAT official overview.
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Separate GST registrations can generate separate appeals even when a dispute turns on the same legal issue. As Pankaj Dikshit, executive director and chief AI and data officer at Cygnet.One, put it in a statement quoted by Mint: “A common tax dispute involving the same legal provision can result in separate appeals before different benches.”
The 504-appeal example
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 CGST Act. Mint gave this distribution:
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| State Bench | Appeals, as reported by Mint |
|---|---|
| Hyderabad | 257 |
| Bhopal | 75 |
| Kolkata | 46 |
| Chennai | 35 |
| Raipur | 22 |
| Guwahati | 21 |
| Ranchi | 17 |
| Vijayawada | 16 |
| Dehradun | 15 |
The figures are Mint’s account of the Tribunal order; the order’s breakdown has not been independently confirmed here. The example illustrates the kind of fragmentation the reported route may address. It does not establish that every appeal raising the same question will be transferred or decided together.
How to check whether the route may fit your appeals
Before preparing an application, screen the cases against the reported criteria and verify the official procedure:
- Check the taxpayer identity: Mint’s report describes multiple GSTINs linked to the same PAN.
- Compare the legal issue: Confirm that the pending appeals genuinely involve an identical question of law, rather than merely related facts or similar arguments.
- Confirm the cases are before different GSTAT benches: The reported route concerns appeals pending before different benches.
- Read the current SOP: The official portal lists an item titled “SOP-Transfer Application of Appeals,” but the indexed page does not expose the operative details. Check the GSTAT e-filing portal for the document and current notices before filing. Eligibility, documents, destination bench, sequence, and any payment requirements must be confirmed from the SOP itself.
These checks are a screening aid based on Mint’s description, not a substitute for the operative SOP or legal advice on a particular appeal.
Using GSTAT’s online services
The official portal describes electronic filing, case tracking, document management, and hybrid hearings. Its FAQ says online filing is available at every bench; registered parties with valid credentials receive an SMS or email listing information after cause lists are finalized. Consult the official portal and its current advisories and keep your case records available.
The GSTAT e-filing user manual, version 2.7, dated June 17, 2025, provides general filing guidance. It does not replace the transfer SOP for this specific application.
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Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the route does not establish
The reported launch does not show that a transfer request will be allowed, that the cases will necessarily be heard together, or that transfer changes the merits, limitation rules, or status of any proceeding. The route should therefore be treated as a procedural option to investigate, not a promised outcome. Mint’s report describes the change and the 504-appeal example; the October 3, 2026 report should be read alongside the official portal’s transfer SOP and notices.
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