In a significant development for India’s tax administration, Union Finance Minister Nirmala Sitharaman has officiated the swearing-in ceremony of Justice (Retd.) Sanjaya Kumar Mishra as the inaugural President of the GST Appellate Tribunal (GSTAT) in New Delhi. This event marks a crucial milestone in the operationalization of the GSTAT, aimed at expediting the resolution of GST-related disputes.

In a significant development for India's tax administration, Union Finance Minister Nirmala Sitharaman has officiated the swearing-in ceremony of Justice (Retd.) Sanjaya Kumar Mishra as the inaugural President of the GST Appellate Tribunal (GSTAT) in New Delhi. This event marks a crucial milestone in the operationalization of the GSTAT, aimed at expediting the resolution of GST-related disputes.

The GST Appellate Tribunal (GSTAT) holds pivotal importance in the adjudication of appeals arising under the Central Goods and Services Tax Act, 2017, and the respective State/Union Territories GST Acts. With Justice (Retd.) Sanjaya Kumar Mishra at its helm, the GSTAT is poised to emerge as a beacon of swift, fair, and effective resolution to GST disputes. Notably, the establishment of this tribunal is expected to alleviate the burden on higher courts by providing a specialized forum for addressing GST-related litigations.

Comprising a Principal Bench in New Delhi and 31 State Benches spread across the nation, the GSTAT embodies a decentralized approach to dispute resolution, ensuring accessibility and efficiency in addressing grievances related to GST. The ongoing process of appointing Judicial Members and Technical Members underscores the meticulous planning and execution undertaken to fortify the tribunal's functioning.

Justice (Retd.) Sanjaya Kumar Mishra brings a wealth of judicial experience to his role as the first President of GSTAT. His tenure as the former Chief Justice of the Jharkhand High Court, coupled with his selection by a Search-cum-Selection Committee chaired by the Hon'ble Chief Justice of India, instills confidence in the tribunal's leadership and impartiality.

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Ministry of Finance

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

Posted On: 06 MAY 2024 5:43PM by PIB Delhi

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.

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.