India's first GST Appellate Tribunal President sworn in

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New Delhi: Union Finance Minister Smt. Nirmala Sitharaman administered Oath of Office to Justice (Retd.) Sanjaya Kumar Mishra as the first President of GST Appellate Tribunal in New Delhi, a PIB release stated.

Justice (Retd.) Mishra has been selected as the first President of the GSTAT by a Search-cum-Selection Committee headed by the Chief Justice of India. He has prior experience of Chief Justice of the Jharkhand High Court.

The GSTAT is an appellate authority under the Central Goods and Services Tax Act, 2017. It is responsible for resolving various appeals under the said Act and the State/Union Territories GST Acts. The Tribunal consists of a Principal Bench and various State Benches. To hear the appeals of the first appellate authority, the Principal Bench has been notified at New Delhi and 31 State Benches have been notified at various locations across the country. The process for appointing judicial members and technical members is in progress.

The Tribunal will ensure swift, fair, judicious and effective resolution of GST disputes. This will help in reducing the burden on the higher courts. The establishment of the GSTAT will improve the effectiveness of the GST system in India.

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