New Delhi: Union Minister for Finance and Corporate Affairs, Nirmala Sitharaman, administered the oath of integrity and secrecy to Justice (Retd.) Sanjaya Kumar Mishra, officially appointing him as the President of the GST Appellate Tribunal (GSTAT) in a ceremony held in New Delhi today. The appointment of Justice (Retd.) Mishra heralds the commencement of operations for the GSTAT, a vital institution tasked with resolving disputes related to the Goods and Services Tax (GST) regime.
Established under the Central Goods and Services Tax Act, 2017, the GSTAT serves as the appellate authority to hear appeals against orders issued under the Act and the respective State/Union Territories GST Acts. Comprising a Principal Bench and several State Benches, the GSTAT aims to streamline the adjudication process for GST-related matters. The Government has notified the Principal Bench to be situated in New Delhi, along with 31 State Benches located across the country. The appointment process for Judicial Members and Technical Members is already underway.
The operationalization of the GSTAT is expected to facilitate expeditious and equitable resolution of GST disputes, alleviating the burden on higher courts. By providing a dedicated forum for addressing GST-related grievances, the tribunal will enhance the efficiency and transparency of the tax administration system in India.
Justice (Retd.) Sanjaya Kumar Mishra, the inaugural President of the GSTAT, brings a wealth of legal expertise to his new role. A former Chief Justice of the Jharkhand High Court, Justice (Retd.) Mishra was selected for the position through a rigorous Search-cum-Selection Committee process, chaired by the Hon’ble Chief Justice of India.