Justice (Retd.) Sanjaya Kumar Mishra took oath as the President of the GST Appellate Tribunal (GSTAT) in New Delhi on 6th May 2024. The appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.

Nirmala Sitharaman, Union Minister for Finance and Corporate Affairs administered the oath of integrity and secrecy to Justice (Retd.) Mishra.

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.

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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.

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.