Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman 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, today.
Justice (Retd.) Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
GSTAT Appellate Tribunal
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.
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
Brief
- Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman, 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 today.
- This significant appointment heralds the operationalization of the GSTAT, a pivotal institution dedicated to resolving GST-related disputes.
Constitution of Appellate Tribunal:
- Established under the Central Goods and Services Tax Act, 2017.
- Appellate Authority hearing appeals under the Act and respective State/Union Territories GST Acts.
- Comprises a Principal Bench in New Delhi and 31 State Benches across the country.
- Composition includes judicial and technical members with expertise in taxation and allied fields.
Mandate and Objectives:
- Ensure swift, fair, judicious, and effective resolution of GST disputes.
- Alleviate burden on higher courts.
- Augment efficacy of the GST system.
- Foster transparent and efficient tax environment nationwide.
Significance of Justice Sanjaya Kumar Mishra’s Appointment:
- Former Chief Justice of the Jharkhand High Court.
- Selected by a Search-cum-Selection Committee headed by the Hon’ble Chief Justice of India.
- Ensures integrity and impartiality of the Tribunal.
Conclusion:
- Justice Sanjaya Kumar Mishra’s appointment marks a significant step in the effective resolution of GST disputes.
- The operationalization of the GSTAT promises to enhance the efficiency and transparency of the GST system in India.
Visit www.cagurujiclasses.com for practical courses
