New Delhi, Oct. 3 -- The Goods and Services Tax Appellate Tribunal (GSTAT) has introduced an online mechanism through which taxpayers can seek the transfer of appeals involving an identical question of law pending before different benches of the tribunal.

Taxpayers with multiple GST identification numbers (GSTINs) linked to the same permanent account number (PAN) can select appeals involving an identical question of law pending before different benches and file a single transfer application, according to the updated standard operating procedure (SOP) reviewed by Mint.

The GSTAT has identified a substantial number of appeals involving a common legal question across its benches. In an order dated 1 July 2026, the principal bench identifie...