The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has initiated proceedings on an application seeking the transfer of two GST appeals from the Lucknow and Guwahati State Benches to the Principal Bench after finding that both matters involve an identical and significant question of law concerning the validity of proceedings initiated against a company that had ceased to exist following amalgamation. 

To facilitate effective adjudication, the bench of Justice (Retd.) Dr. Sanjaya Kumar Mishra (President) issued detailed procedural directions requiring the appellant to electronically serve copies of the show cause notices, Orders-in-Original, Orders-in-Appeal, statements of facts, grounds of appeal, and other relevant records between the concerned departmental authorities before 27 July 2026.

The transfer application was filed under Section 109(5) of the Central Goods and Services Tax Act, 2017, read with Notification No. S.O. 4219(E) dated 17 September 2025. The company sought transfer of two separate appeals pending before the GSTAT State Benches at Lucknow and Guwahati to the Principal Bench on the ground that both appeals raise the same legal issue. 

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The matter came up before Justice (Retd.) Dr. Sanjaya Kumar Mishra, President of the GSTAT, who heard the proceedings in virtual mode. The appellant was represented by Advocate Sanjeev Nair, while officials from the Uttar Pradesh State Tax Department and the Guwahati GST authorities appeared on behalf of the respondents. 

The principal question requiring determination is whether proceedings initiated under Section 73 of the CGST Act, 2017 can legally continue against a company that has already ceased to exist due to amalgamation pursuant to an order of the National Company Law Tribunal (NCLT).

According to the application, the original company had been amalgamated pursuant to an order passed by the NCLT. Despite the amalgamation, proceedings under Section 73 were initiated against the erstwhile company, raising a jurisdictional challenge regarding the maintainability of such proceedings against a non-existent legal entity. 

The Tribunal noted that the existing GSTAT electronic portal does not presently provide an independent mechanism for placing transfer applications before the President under Section 109(5) of the CGST Act. In view of this procedural limitation and the common legal issue arising in both appeals, the Bench considered it appropriate to have both matters placed before the Principal Bench for consideration of the transfer request. 

Accordingly, the GSTAT directed its Registry to transfer the concerned matters pending before the Lucknow and Guwahati Benches to the Principal Bench in a seamless manner. The matters have been directed to be listed before the Principal Bench on 28 July 2026, along with connected matters. 

The Tribunal directed the departmental representative from the Guwahati Bench to obtain necessary instructions and submit an appropriate response through email within the prescribed timeline. 

Importantly, the Tribunal clarified that the transfer of the two appeals to the Principal Bench is purely temporary and has been ordered solely for the limited purpose of deciding the transfer application and the jurisdictional issue involved. The Bench made it clear that the arrangement will remain subject to the final orders that may be passed after hearing both parties and examining the complete records.

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