Sanjaya Kumar Mishra takes oath as first President of GST Appellate Tribunal

NEW DELHI: Union Minister for Finance and Corporate Affairs Nirmala Sitharaman on Monday administered the oath of integrity and secrecy to Justice (Retd) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT) in New Delhi.

Justice (Retd) Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes, the Ministry of Finance said in a statement.

The first President of GSTAT, Justice (Retd) Mishra is 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.

Justice (Retd) Mishra hails from Odisha. Following his completion of LLB from the Law Faculty of Delhi University in 1987, he commenced his legal practice at the Bolangir district courts.

Throughout his career, Mishra has held various esteemed positions, including District & Sessions Judge in Sundergarh and Dhenkanal, as well as Special Judge (CBI) in Bhubaneswar. He later served as the Registrar General of the Orissa High Court.

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. 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.


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