GSTAT Procedures for E-Filing Replies and Transferring Appeals on an Identical Question of Law
This article explains two standard operating procedures issued by the GST Appellate Tribunal (GSTAT), one on e-filing of replies by respondents and one on transfer of appeals involving an identical question of law pending before different Benches, and how each connects to the CGST Act, 2017 and the GSTAT (Procedure) Rules, 2025.
Both SOPs are operative on the GSTAT portal. Assessees with parallel proceedings in several States need to know how a reply differs from a cross-objection, and when the portal route for transfer can be used to avoid inconsistent decisions.
Part One: Filing a Reply
Portal route
The respondent logs in, goes to Respondent Corner and then File Reply, searches the appeal by case number, uploads the reply with supporting documents, chooses the e-signature mode and submits. A receipt is generated on successful filing.
Rules behind it
Rule 36of the GSTAT (Procedure) Rules, 2025: the respondent may file a reply with supporting documents, ordinarily within one month of receipt, personally or through an authorised representative. The applicant must specifically admit, deny or rebut the new facts.Rule 37: a rejoinder is allowed where additional facts need an answer. No specific form exists for the reply or rejoinder.Section 113andRule 41: at hearing, the appellant is heard, then the respondent, then the appellant in reply.