The GSTAT has issued an important Office Order dated 14.05.2026 constituting Benches across the country and classifying matters into Categories I, II and III for allocation and hearing purposes.
A notable feature of the Order is the direction that all pending and future matters shall initially be placed before a Division Bench. Only upon the Division Bench recording a finding that the matter does not involve any question of law may the case be placed before a Single Bench with appropriate approval.
The categorisation of disputes and structured allocation of jurisdiction indicate that the Tribunal is now moving towards operational readiness in a more organised manner. At the same time, the mechanism prescribed for identifying matters fit for Single Bench disposal may itself become an area of practical and legal debate in the days ahead.
Nevertheless, the present Order marks another significant milestone in the long-awaited operationalisation of the GSTAT regime across India.
That said, notwithstanding these significant preparatory steps, stakeholders across the country continue to await clarity on when the GSTAT will finally commence regular hearings in the right earnest.
Attached is a copy of the Office Order dated 14.05.2026.
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