Justice Sanjaya Kumar Mishra Assumes Role As President Of GST Appellate Tribunal

Finance and Corporate Affairs Nirmala Sitharaman yesterday administered the oath of integrity and secrecy to retired Justice Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT), in New Delhi. Justice 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 to hear various appeals under the Central Goods



and Services Tax Act. 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 in New Delhi, and 31 State Benches at various locations across the country. The Tribunal will ensure swift, fair, judicious and effective resolution to GST disputes, besides significantly reducing the burden on higher courts.