Retired Justice Sanjay Kumar Mishra Appointed As First President Of GST Tribunal
NEW DELHI : Justice (Retd) Sanjay Kumar Mishra has been sworn in as the inaugural President of the GST Appellate Tribunal (GSTAT), marking a significant milestone in the country’s tax dispute resolution mechanism. Union Minister for Finance and Corporate Affairs, Nirmala Sitharaman, administered the oath of integrity and secrecy to Justice (Retd) Mishra at the national capital today.
The establishment of the GST Appellate Tribunal is a crucial step towards streamlining the resolution process for disputes related to the Goods and Services Tax (GST), as highlighted by the Ministry of Finance. The tribunal, constituted under the Central Goods and Services Tax Act, 2017, is empowered to adjudicate on appeals arising from decisions under the GST regime, ensuring a fair and expeditious resolution process.
According to a release by the Ministry of Finance, the GSTAT comprises a Principal Bench in New Delhi and 31 State Benches across the country. These benches are set to handle appeals against orders from the first appellate authority, providing a decentralized approach to dispute resolution.
The appointment of Justice (Retd) Sanjay Kumar Mishra, a former Chief Justice of the Jharkhand High Court, underscores the commitment to appointing highly qualified individuals to lead the tribunal. His selection by a Search-cum-Selection Committee chaired by the Chief Justice of India reflects a rigorous and transparent process.
The operationalization of the GSTAT is expected to alleviate the burden on higher courts by facilitating the swift and effective resolution of GST disputes. Moreover, it is anticipated to enhance the efficiency and transparency of the GST system, contributing to a more conducive tax environment in the country.
The appointment of Justice (Retd) Sanjay Kumar Mishra as the first President of the GST Appellate Tribunal heralds a new era in tax dispute resolution, promising fair and judicious outcomes for stakeholders across the nation. PTK
