The Union Finance Minister Smt. Nirmala Sitharaman administered Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of Goods and Service Tax Appellate Tribunal Appellate Tribunal ( GSTAT ).
On September 15, the Center announced the establishment of 31 state benches for the GSTAT. Justice (Retd.) Mishra’s appointment is the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act and the respective State/Union Territories GST Acts against the orders of the first appellate authority. It consists of a Principal Bench and various State Benches. As per the approval of the GST Council, the Government has notified the Principal Bench, to be located at New Delhi, and 31 State Benches at various locations across the country. Process for appointment of Judicial Members and Technical Members is already in progress.
The Tribunal will ensure swift, fair, judicious and effective resolution to GST disputes, besides significantly reducing the burden on higher courts. The establishment of the GSTAT would further enhance the effectiveness of the GST system in India and foster a more transparent and efficient tax environment in the country.
GSTAT’s first President, Justice (Retd.) Mishra was a former Chief Justice of the Jharkhand High Court and was selected by a Search-cum-Selection Committee headed by the Hon’ble Chief Justice of India.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
Want to explore further? Check out our related book here:
