The Goods and Services Tax Appellate Tribunal (GSTAT), Ministry of Finance, has issued Public Notice No. 01/2026 vide File No. GSTAT/Kolkata/2025-2026/36 dated March 23, 2026 announcing the commencement of functioning of the Kolkata Bench of GSTAT.
The Kolkata Bench has become operational to serve stakeholders including taxpayers, departmental authorities, and authorized representatives. The Bench is located at 2/5, Judges Court Road, Alipore, Kolkata (Old Door Sanchar Bhawan).
As per the Public Notice, the Kolkata Bench shall exercise jurisdiction over the States and Union Territories of West Bengal, Sikkim, and the Andaman and Nicobar Islands.
The Bench will hear appeals filed under the provisions of the Central Goods and Services Tax Act, 2017, along with the respective State and Union Territory GST Acts, arising within its notified jurisdiction.
All appeals, applications, and related proceedings pertaining to the specified jurisdictions shall henceforth be filed before the Kolkata Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 and other applicable legal provisions.
The Tribunal has also informed that detailed procedures for filing appeals, including e-filing guidelines and relevant notifications, are available on the GSTAT portal under the “Notice” section.
For assistance, stakeholders may contact the GSTAT e-filing helpdesk through the toll-free number or raise issues via the online incident reporting system, as specified in the notice.
The Public Notice has been issued in the public interest to inform trade, industry, and all concerned stakeholders regarding the establishment and operationalization of the GSTAT Kolkata Bench, and stakeholders have been requested to disseminate the information widely.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/Filing-Appeals-before-GSTAT-GSTAT-WB-Sikkim-Andaman-Benches-Start-Functioning-in-Kolkata-and-Other-branches-PAN-India-also-now-Operationalizing.pdf
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