Justice (Retd.) Sanjaya Kumar Mishra sworn in as President of GST Appellate Tribunal (GSTAT) on May 6, 2024, in New Delhi by Nirmala Sitharaman. Mishra, former Chief Justice of Jharkhand High Court, appointed as first President of GSTAT after selection process led by Search-cum-Selection Committee headed by Chief Justice of India.
- GSTAT serves as Appellate Authority under Central Goods and Services Tax Act, 2017, handling appeals against orders of first appellate authority under the Act and respective State/Union Territories GST Acts.
- Government designates Principal Bench in New Delhi and 31 State Benches. Process underway for appointing Judicial and Technical Members.
Aim of GSTAT: Provide swift, fair, and effective resolution of GST disputes, reduce burden on higher courts, enhance efficiency of GST system, promote transparency in tax environment.
Who is the first President of the GST Appellate Tribunal (GSTAT)?
A) Justice Sanjay Kumar Mishra
B) Justice (Retd.) Sanjaya Kumar Mishra
C) Justice Ramesh Gupta
D) Justice (Retd.) Rajesh Singh
Ans : B) Justice (Retd.) Sanjaya Kumar Mishra