In a ceremony held on Monday in New Delhi, Justice (Retd.) Sanjaya Kumar Mishra took the oath as the President of the GST Appellate Tribunal (GSTAT) from Union Minister for Finance and Corporate Affairs, Nirmala Sitharaman.
The GSTAT serves as the Appellate Authority under the Central Goods and Services Tax Act, 2017, handling appeals against orders of the first appellate authority under the Act and respective State/Union Territories GST Acts. It comprises a Principal Bench located in New Delhi and several State Benches across the country.
With approval from the GST Council, the Government has designated the Principal Bench in New Delhi and 31 State Benches in various locations nationwide. The process for appointing Judicial Members and Technical Members is already underway.
The establishment of the GSTAT aims to provide swift, fair, and effective resolution of GST disputes, thereby reducing the burden on higher courts. It is expected to enhance the efficiency of the GST system and promote transparency in the country’s tax environment.
Mishra, the first President of GSTAT, brings a wealth of experience, having served as the former Chief Justice of the Jharkhand High Court. His appointment was made following a selection process led by a Search-cum-Selection Committee headed by the Honorable Chief Justice of India.