NEW DEHI, May 6: Justice (Retd) Sanjay Kumar Mishra on Monday took oath as the first President of the GST Appellate Tribunal (GSTAT). Union minister for finance and corporate affairs Nirmala Sitharaman administered the oath of integrity and secrecy to Justice (retd) Mishra in the national capital here. The appointment of Justice (Retd.) Mishra marks the beginning of the operationalisation of the GST Appellate Tribunal (GSTAT). The tribunal is a crucial body which is created to resolve the disputes related to the GST, the Ministry of Finance said in a statement.
“The 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” said a release by Ministry of Finance. It further added “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. 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 Chief Justice of India.
