Sanjay Kumar Mishra Named President of GST Appellate Tribunal
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Sanjay Kumar Mishra Named President of GST Appellate Tribunal

Context: 

Justice (Retd.) Sanjaya Kumar Mishra has been appointed as the first President of the GST Appellate Tribunal.

More on the news

  • Union Minister for Finance and Corporate Affairs administered the oath for office of the President of the GST Appellate Tribunal (GSTAT)
  • He was the former Chief Justice of Jharkhand High Court and also served as a judge of Uttarakhand High Court.
  • The appointment signifies the beginning of GSTAT operationalization as a body dedicated to resolving disputes related to Goods and Services Tax (GST).

Appointment of the President of GST Appellate Tribunal

  • The appointment is based on the recommendation of the Search-cum-Selection Committee chaired by the Chief Justice of India.
  • Tenure of the office of President is four years or until reaching the age of 70, whichever is earlier. 

Other Members of GST Appellate Tribunal

  • The tribunal comprises judicial members and technical members.
  • Judicial members are typically retired judges with legal expertise.
  • Technical members have experience in fields such as accounting, commerce, or industry.
  • The applicants must be at least 50 years old and will be appointed based on recommendations from a Search-Cum-Selection Committee.
  • The age of retirement is kept at 67 years. 
  • The president and members of the GSTAT would be eligible for re-appointment for a period of two years subject to the age limit of 70 and 67.

Goods And Services Tax Appellate Tribunal (GSTAT)

  • Established under the Central Goods and Services Tax Act of 2017, GSTAT serves as the second appellate Authority.
  • It handles appeals related to decisions made by the first appellate authority under the Central GST Act and the respective State/Union Territory GST Acts.
  • GSTAT consists of a Principal Bench located in New Delhi, along with 31 State Benches in various locations around the country.

Significance of GSTAT

  • It will boost business sentiment and facilitate ease of doing business.
  • It ensures swift and cost-effective case resolutions.
  • It is expected to enhance the efficiency of the GST system and promote transparency in the country’s tax environment.
  • The establishment of GSTAT is crucial for streamlining tax dispute resolution and reducing pressure on local High Courts.

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