GST Tribunal Update: Sanjaya Kumar Mishra takes oath as first President of GSTAT in New Delhi

A good news and significant update on the GST Tribunal is that Justice (Retd.) Sanjaya Kumar Mishra has taken an oath of integrity and secrecy as the first President of the GST Appellate Tribunal (GSTAT), in New Delhi, today. The Oath was administered by the Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman. His appointment marks the beginning of the operationalization of the GSTAT, a crucial body for resolving GST-related disputes.

The GST Appellate Tribunal is the Appellate Authority established under the Central Goods and Services Tax Act, 2017 (CGST Act), 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.