GST Appellate Tribunal to Begin Operations in Kolkata from December 1

GST Appellate Tribunal to Begin Operations in Kolkata from December 1

Issue: To announce the commencement of operations of the Goods and Services Tax Appellate Tribunal (GSTAT) bench in Kolkata, marking a significant step toward resolving the massive backlog of GST disputes and implementing judicial clarity in the tax regime.

Facts:

• The GSTAT is the dedicated appellate authority established under the GST Act to handle disputes currently clogging High Courts and lower tribunals.
• The operational launch is being implemented as part of the broader GST 2.0 reforms.
• Mr. Shrawan Kumar, Principal Chief Commissioner, CGST & Central Excise, announced the commencement date at a session organized by the Indian Chamber of Commerce (ICC).

Decision:

The GST Appellate Tribunal (GSTAT) bench in Kolkata will officially begin functioning and hearing cases starting December 1, 2025.

Key TakeDowns:

• Major Milestone: The launch is viewed as a major milestone for the GST framework, aimed at making justice on GST disputes “fair, fast, transparent and accessible”.
• Addressing Backlog: The GSTAT is expected to take over a glut of GST disputes, which had created a massive backlog, including the transfer of pending anti-profiteering cases.
• GST 2.0 Context: The launch is part of the GST 2.0 reforms, which include rate restructuring (simplifying slabs to mainly 5% and 18%), process reforms (pre-filled returns, faster refunds), and rate reductions for sectors like healthcare, pharmaceuticals, and construction.
• Revenue Performance: The need for the GSTAT is underscored by the continued complexity of the GST system, despite positive collection trends: Monthly GST revenues have risen from ₹80,000 crore in 2017 to around ₹2 lakh crore. * State Growth: West Bengal specifically has witnessed a 14% growth in GST revenue this financial year, reflecting strong compliance and economic resilience.