Cuttack GSTAT Bench Now Fully Operational With Appointment of 3 Members
Cuttack GSTAT Bench becomes fully functional with three members assuming charge, set to begin hearing GST appeals in Odisha.

The newly set up Cuttack Bench of the Goods and Services Tax Appellate Tribunal(GSTAT) has now become fully functional with the joining of three members. This is seen as an important step towards making the tribunal operational in Odisha.
The members who have taken charge at the Cuttack bench are Judicial Member Suchismita Misra, Technical Member (Centre) Ranjan Kumar Sahoo and Technical Member (State) Ananda Satpathy. With all three members in place, the bench is now ready to start hearing and deciding GST-related appeals at the regional level.
The appointment of the members is a positive development and will help in starting the functioning of the bench at the earliest. The GSTAT was created under the GST regime to strengthen the appellate system and ensure faster resolution of disputes under GST laws.
After the rollout of GST, there was no functional appellate tribunal for several years. Because of this, many GST matters were directly filed before different High Courts, which increased pendency of cases. Taxpayers and tax authorities had long demanded that GSTAT benches should be made operational across the country.
Now, with the Cuttack bench becoming functional, it is expected that GST disputes from the region will be handled more efficiently. The bench is also likely to reduce the burden on High Courts and provide specialised adjudication in tax matters. This may also improve ease of doing business in the state.
The GST Appellate Tribunal was formally launched by Union Finance Minister Nirmala Sitharaman on September 24 last year. The operationalisation of benches like Cuttack is being seen as a major step in completing the GST dispute resolution system.
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