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Sanjaya Kumar Mishra appointed as the first President of GST Appellate Tribunal
Retired Justice Sanjaya Kumar Mishra has been appointed as the first President of GST Appellate Tribunal (GSTAT) by the Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman.
He took oath of integrity and secrecy before the union finance minister Nirmala Sitharaman. By this appointment he becomes the first President of the GST Appellate Tribunal and he is going to start the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
After the appointment of President, the other Appointments like judicial members and technical members are under process.
About GST Appellate Tribunal:
The GST Appellate Tribunal was established under the Central Goods and Services Tax Act, 2017 as an Appellate Authority body. The main objective of GSTAT is to address the various appeals of the GST related issues under the central goods and services tax Act 2017 and the respective State/Union Territories GST Acts.
There is a principal bench located at New Delhi and different states benches under the GST Appellate Tribunal.
The GST Appellate Tribunal must ensure the timely and fair resolution to GST related disputes so that the burden on high courts can be reduced. The GST Appellate Tribunal also ensures a transparent and efficient tax environment in the country.
About Sanjaya Kumar Mishra:
Sanjaya Kumar Mishra, the first President of GSTAT, was a former Chief Justice of Jharkhand high court. He was appointed as the president of GSTAT by the Search-cum-Selection Committee headed by the Hon’ble Chief Justice of India.
Conclusion:
GST Appellate Tribunal is one of the important bodies of tax environment in India and holds significance. The appointment of Sanjaya Kumar Mishra as the president of GSTAT embarks the betterment of the operational capabilities of the Institute.
Important Questions:
- What is the GST Appellate Tribunal?
- Who has been selected as a president of GSTAT?
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