TRANSFERRING CASES TO THE PRINCIPAL BENCH

[Puneet Agrawal]

DEAR EVERYONE,

AS PER THE NOTIFICATION S.O 4219(E), Section 109(5) CGST Act proviso 3, principal bench of gst willdeaal with appeals with similar issues .we have already filed 8 different appeals to different gestat and want to know how can i transfer these appeals to the principal bench in delhi.

AI Summary

Identical Questions of Law may enable pending GST appeals across State Benches to be placed before the Principal Bench.
Pending GST appeals before two or more State Benches may be placed before the Principal Bench where an identical question of law arises and the President of GSTAT is satisfied of that condition. Transfer is not automatic and should be sought through an application or representation to the President, rather than by withdrawal and re-filing. The request should provide appeal details, identify the common legal issue, and explain why uniform adjudication is required. Applications may also be filed or mentioned before the respective pending State Benches or Registries.