NEW DELHI — Finance Minister Nirmala Sitharaman on Monday administered the oath of integrity and secrecy to Justice Sanjaya Kumar Mishra (Retd) as the President of the GST Appellate Tribunal (GSTAT).
The appointment marks the beginning of the operationalisation of GSTAT, a crucial body for resolving GST-related disputes, said a Finance Ministry statement.
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/UT 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 Centre has notified the principal bench, to be located in Delhi, and 31 state benches at various locations across the country.
The process for appointment of judicial members and technical members is already in progress, the Finance Ministry said.
The Tribunal will ensure swift, fair, judicious, and effective resolution to GST disputes, besides significantly reducing the burden on the higher courts.
The establishment of the GSTAT would further enhance the effectiveness of the GST system and foster a more transparent and efficient tax environment in the country, the Finance Ministry said.
Sanjaya Mishra, the former Chief Justice of the Jharkhand High Court, was selected by a search-cum-selection committee headed by the Chief Justice of India, D.Y. Chandrachud.