Justice Sanjaya Kumar Mishra Sworn in as First President of GST Appellate Tribunal
Union Finance Minister Smt. Nirmala Sitharaman administers Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New Delhi
In a significant development for India's tax administration, Justice Sanjaya Kumar Mishra, a retired Chief Justice of the Jharkhand High Court, was sworn in as the first President of the Goods and Services Tax Appellate Tribunal (GSTAT) in New Delhi today. The oath was administered by the Union Finance Minister, Nirmala Sitharaman, marking a pivotal step in the operationalisation of the GSTAT, a key entity for resolving GST-related disputes.
Established under the Central Goods and Services Tax Act, 2017, the GSTAT serves as the appellate authority to adjudicate appeals against the orders of the first appellate authorities under the same Act and the respective State and Union Territories GST Acts. The Tribunal, comprising a Principal Bench in New Delhi and 31 State Benches across the country, aims to expedite the resolution of GST disputes, thereby alleviating the caseload on higher courts.
The creation of the GSTAT is expected to enhance the efficiency of the GST framework, ensuring a fair, judicious, and effective dispute resolution mechanism, and contributing to a more transparent and effective tax environment nationwide.
The appointment of Justice Mishra was finalized by a Search-cum-Selection Committee led by the Chief Justice of India, highlighting the rigorous standards upheld in the selection process. The government is also progressing with the appointment of Judicial and Technical Members to further staff the Tribunal.