The Goods & Services Tax Appellate Tribunal (GSTAT) has entered a new phase of institutional maturity with the inauguration of its Kolkata Bench on 16 May 2025 by Hon’ble President Dr Justice Sanjaya Kumar Mishra. This event marked the first formal inauguration of a GSTAT Bench in any State, underscoring the Tribunal’s growing presence across India. The ceremony was also
presided by Hon'ble Vice President Shri S.G. Chattopadhyay, Hon'ble Member Technical - Shri Bijay Kumar Kar, and Hon’ble Member Judicial Shri Sunil Kumar Singh. The Kolkata Bench would start functioning from 18th May 2026 itself, with more than 40 matters already cleared through initial scrutiny and ready for hearing. It has been directed that the listing of matters will commence from 18 May 2026, coinciding with the inauguration of the Cuttack Bench, thereby expanding the Tribunal's footprint in India.
The operational clarity for listing cases has been reinforced by Office Order No. 3/GSTAT/PB/2026 issued on 14 May 2026 by the Department of Revenue, Ministry of Finance. This order provides a uniform "Listing Process" across all Benches, ensuring efficiency, transparency, and predictability in the Tribunal's functioning. Matters are now categorized into three distinct groups
to streamline adjudication:
- Category I encompasses core tax determination issues such as misclassification, admissibility of input tax credit, liability disputes, and fraud under Sections 73 and 74 of the GST law. These disputes often involve interpretation of substantive provisions and therefore require careful judicial scrutiny.
- Category II covers registration, refund, and assessment issues, which, though procedural, remain critical for compliance and taxpayer rights.
- Category III addresses enforcement and residual matters, including seizure, penalties, provisional attachments, and compounding of offenses, thereby ensuring that enforcement actions are adjudicated distinctly from tax determination or registration disputes.
The order also clarifies the procedure for allocation of cases between Division Benches and Single Benches. To remove ambiguity, it mandates that all matters whether pending or future must first be listed before a Division Bench. The Division Bench, after examining the nature of the dispute, may record reasons and forward the matter to the President or Vice President for assignment to a Single Bench, but only if no substantial question of law is involved. This layered approach ensures that complex legal issues receive collective judicial consideration, while simpler matters can be disposed of expeditiously by a Single Bench. The system thus balances judicial depth with administrative efficiency, reducing delays and enhancing consistency in decision making.
The inauguration of the Kolkata Bench, coupled with the issuance of the Office Order, signals a decisive step towards institutionalizing GSTAT as a robust appellate forum. By categorizing disputes and clarifying bench procedures, the Tribunal is poised to deliver speedier resolutions, reduce litigation backlogs, and foster greater confidence among taxpayers and industry
stakeholders. With more than 40 matters already ready for listing, and simultaneous expansion through the Cuttack Bench, GSTAT is clearly positioning itself as a cornerstone of India’s indirect tax dispute resolution framework. The emphasis on structured categorization and bench allocation reflects a conscious effort to align adjudication with principles of efficiency, transparency, and uniformity, thereby strengthening the credibility of GSTAT as a national institution.
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