Union Finance Minister Nirmala Sitharaman administered the Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the inaugural President of the GST Appellate Tribunal (GSTAT) in New Delhi today. This appointment marks the start of the operationalization of the GSTAT, a crucial body for resolving disputes related to GST.
The GSTAT, established under the Central Goods and Services Tax Act, 2017, hears appeals under the Act and respective State/Union Territories GST Acts against the orders of the first appellate authority. It comprises a Principal Bench in New Delhi and 31 State Benches across the country, as approved by the GST Council. The process of appointing Judicial and Technical Members is already underway.
The Tribunal will provide quick, fair, and effective resolution to GST disputes, significantly reducing the burden on higher courts. Its establishment will enhance the effectiveness of the GST system in India and contribute to a more transparent and efficient tax environment.
Justice (Retd.) Mishra, the first President of the GSTAT, previously served as Chief Justice of the Jharkhand High Court. He was selected by a Search-cum-Selection Committee chaired by the Chief Justice of India.
