FM Sitharaman takes oath of office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of the GST Appellate Tribunal in New Delhi

NEW DELHI: Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman took the oath of integrity and confidentiality to Justice (Retd.) Sanjaya Kumar Mishra as Chairman, GST Court of Appeal (GSTAT)In New Delhi, the appointment of Justice (Retd.) Mishra marks the beginning of operationalization of the GSTAT, a crucial body for resolving GST-related disputes.

The GSTAT is the appellate authority constituted under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act and the respective GST laws of the State and Union Territories against the orders of the First Appellate Authority. It consists of a main bank and several state-owned banks. As per the GST Council’s approval, the government has notified the principal bank, which will be located in New Delhi, and 31 state-owned banks at various locations in the country. The process for the appointment of judicial members and technical members is already underway.

The Tribunal will ensure prompt, fair, judicious and effective resolution of 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 promote a more transparent and efficient tax environment in the country.

The first President of GSTAT, 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.