The Kolkata Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has commenced functioning, with all appeals from designated jurisdictions now required to be filed before it.
The Tribunal clarified that it will exercise jurisdiction over West Bengal, Sikkim and Andaman and Nicobar Islands in Public Notice No. 01/2026 dated 23.03.2026, issued by the GSTAT Kolkata Bench.
The office of the Kolkata Bench is located at 2/5, Judges Court Road, Alipore, Kolkata–700027 (Old Door Sanchar Bhawan).
It further noted that the Bench will hear appeals filed under the Central Goods and Services Tax Act, 2017, which governs levy and collection of GST on intra-State supplies by the Union, along with corresponding State and Union Territory GST laws applicable to the notified jurisdictions.
The GST Appellate Tribunal consists of a Principal Bench at New Delhi and 31 State Benches notified for 45 places of sitting across the country. However, benches are being made operational in phases, with individual benches issuing separate public notices upon commencement of functioning.
At present, the Principal Bench at New Delhi is functional, along with the State Benches at Chennai, Andhra Pradesh, Telangana, and Rajkot (Gujarat), as announced by the respective benches.
On procedure, the notice specifies that “all appeals, applications, and related proceedings… shall henceforth be filed before the Kolkata Bench in accordance with the provisions of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.”
The Tribunal also provided that filing is to be undertaken through the GSTAT e-filing portal, with supporting advisories and procedural rules made available online for stakeholders.