Paving the way for operationalising the GST Appellate Tribunal (GSTAT) to resolve disputes, Finance Minister Nirmala Sitharaman on May 6 administered the oath of integrity and sincerity to the tribunal’s first President, Justice (Retd.) Sanjaya Kumar Mishra.
A former Chief Justice of the Jharkhand High Court, the GSTAT’s first president has been selected by a Search-cum-Selection Committee headed by the Chief Justice of India. The Government has notified a Principal Bench and 31 State Benches of the GSTAT, and the process for appointment of judicial and technical members is already in progress, the Finance Ministry said.
The Tribunal, established under the Central Goods and Services Tax Act, is expected to soon become functional, nearly seven years after the launch of the GST regime.
“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,” the ministry said in a statement.
