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    <description>The Kolkata Bench of the Goods and Services Tax Appellate Tribunal was inaugurated as part of the Tribunal&#039;s expansion across India, with listing of matters to begin alongside the Cuttack Bench. Office Order No. 3/GSTAT/PB/2026 introduces a uniform listing process across all GSTAT Benches, classifying matters into tax determination disputes, registration-refund-assessment issues, and enforcement or residual matters. It also requires all matters to be listed first before a Division Bench, which may refer matters to a Single Bench only where no substantial question of law arises.</description>
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