Summary: The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a Standard Operating Procedure (SOP) outlining the process for filing a Transfer Appeal where multiple appeals involving an identical question of law have been filed before different GSTAT Benches across India. The procedure enables taxpayers having multiple GSTINs linked to the same Permanent Account Number (PAN) to select relevant appeals and initiate a single Transfer Appeal through the GSTAT application. The SOP provides a structured electronic process for identifying appeals, verifying particulars, uploading supporting documents and submitting the transfer application.
Under the prescribed procedure, the taxpayer must log in to the GSTAT portal using any GSTIN associated with the relevant PAN. After accessing the “Transfer of Appeal Filing” option under the Appellant Corner, the taxpayer can view the available cases and select appeals involving an identical question of law pending before different Benches. The selected cases are saved, following which the transfer application opens for verification of appellant details, respondent details and representative information.
The SOP further requires the taxpayer to complete the document-upload process in accordance with the requirements displayed on the portal. Each document upload is followed by a confirmation message. Once the necessary details and documents have been provided, the taxpayer can review the application through the Final Preview facility and proceed with Final Submit. Upon successful submission, the portal generates an Acknowledgement Receipt confirming that the Transfer of Appeal application has been submitted. The SOP thus sets out the steps for electronically filing a consolidated transfer request involving eligible appeals before different GSTAT Benches.
Transfer of Appeals
Standard Operating Procedure for Transfer of Appeals
1. Purpose.
This SOP outlines the 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. Where a taxpayer has multiple GSTINs linked to the same PAN of the company and has filed multiple appeals before various Benches, the taxpayer may consolidate such matters through a single Transfer Appeal.
Using any GSTIN linked to the relevant PAN, the taxpayer can log in to the GSTAT application and view all such appeals. The taxpayer shall then select multiple appeals filed across different Benches that involve an identical question of law and create a single Transfer Appeal for adjudication by an appropriate Bench.
2. Process
Step 1.
Log in into the GSTAT Portal.
Step 2.
Go to the Appellant Corner → Select “Transfer of Appeal Filing”
Step 3.
A page with a GSTN will be opened. Step
4. Click on the GSTN to see the list of cases.
Step 5. Select the cases by clicking on the boxes given in the last column. Step
Step 6.
Click on “Save selected cases”.
Step 7.
After the user saves all the selected cases. An application to transfer the case will open where the user will verify various tabs like Appellant details, Respondent Details, etc.
Step 8.
User Verifies Appellant Details
Step 9.
User Verifies Respondent Details
Step 10.
User searches the Representative and clicks on Submit.
Step 11.
The Representative details are saved successfully and clicks on Next.
Step 12.
In the “Upload Document” section, a message will appear in the start stating all the requirements to upload the document.
Step 13.
The user will then proceed to upload the documents.
Step 14.
After uploading every document, a pop-up message will appear confirming to the upload that particular document.
Step 16.
This is the page for Final Preview of the details. After reviewing everything, the user clicks on Final Submit
Step 17.
After clicking of “Final Submit”, an Acknowledgement Receipt will be generated confirming that the “Transfer of Appeal” has been successfully submitted.
