GSTAT has launched an online facility allowing taxpayers with multiple GSTINs under the same PAN to seek transfer of appeals involving identical legal issues across different benches. The mechanism is intended to reduce procedural burdens and help avoid conflicting rulings.
The Goods and Services Tax Appellate Tribunal (GSTAT) has introduced an online mechanism for taxpayers having multiple GSTINs under the same PAN to file a single application seeking the transfer of appeals involving identical questions of law pending before different benches.
The facility has been introduced with reference to Section 109(6) of the Central Goods and Services Tax (CGST) Act. It is aimed at simplifying the litigation process where similar legal issues arise across multiple appeals, thereby reducing repetitive procedural requirements for taxpayers.
The mechanism is also intended to promote consistency in adjudication and minimise the possibility of different benches delivering conflicting rulings on substantially identical legal questions.
The initiative is particularly relevant in cases involving widespread GST disputes. Among the matters highlighted are 504 appeals concerning the power of GSTAT to condone delays, where similar legal issues may arise across different proceedings. CASansaar