GSTAT Kolkata Bench Commences Operations from March 23, 2026.
The operationalization of the GSTAT Kolkata Bench represents a critical step in decentralizing tax justice delivery.
The newly established Goods and Services Tax Appellate Tribunal (GSTAT) Kolkata Bench has officially commenced operations. marking an important step in strengthening tax dispute resolution mechanisms for stakeholders across eastern India.
It will exercise jurisdiction over West Bengal, Sikkim, and the Andaman & Nicobar Islands, providing a dedicated forum for appeals under the Central GST Act, 2017, and respective State/UT GST Acts. This ensures that taxpayers and businesses in these regions have direct access to appellate remedies without needing to approach distant benches, and the Bench is situated at 2/5, Judges Court Road, Alipore, Kolkata (Old Door Sanchar Bhawan).
It is to be noted that the bench will hear appeals, applications, and related matters arising from its jurisdiction. All filings must now be routed through the Kolkata Bench in accordance with the Goods Aand Service Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT), particularly Chapter III, which governs the institution of appeals.
GSTAT Commences Operations: 1,029 Cases Filed, First DisposalMarks Beginning of Appellate Process
To enhance accessibility, the Tribunal has enabled e‑filingfacilities via its portal that Stakeholders can access advisory notes, procedural rules, and Tribunal orders under the “NOTICE” section.
Also, for assistance, appellants may contact the toll‑free helpline 1800‑103‑4782 or raise tickets through the Incident Report Form available online.
This digital infrastructure mirrors broader government efforts to make sure reduce the administration burden and provide an easy way for compliance.
The notice urges trade and industry associations, chambers of commerce, tax bar associations, and legal practitioners to disseminate the information widely. By ensuring broad awareness, the Tribunal seeks to make its services accessible to all stakeholders, from small businesses to large corporations.
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