The GST Appellate Tribunal (GSTAT) has revamped its process for handling appeals, requiring all pending and new cases to be reviewed by a division bench before being assigned to a single bench. The move seeks to prevent smaller benches from deciding cases involving important legal questions, ensure consistent rulings, and streamline the process of resolving disputes. Cases involving tax under Rs 50 lakh and no legal issues can still go to a single bench, but only after approval from the GSTAT president or vice-president, and any subsequent discovery of a legal question will require referral back to a division bench.