Justice (Retd.) Sanjaya Kumar Mishra was sworn in on May 6 as the president of the GST Appellate Tribunal (GSTAT), marking the beginning of the operationalisation of the GST dispute resolution body, according to an official press release.

“Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman administered the oath of integrity and secrecy to Justice (Retd.) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT), in New Delhi, today. Mishra’s appointment marks the beginning of the operationalisation of the GSTAT,” the Ministry of Finance and Corporate Affairs said in the press release.

The GSTAT, established under the Central Goods and Services Tax Act, 2017, is an appellate authority to hear various appeals under the Act and the respective state/union territories GST Acts against the orders of the first appellate authority. Previously, such disputes could only be addressed by higher courts, leading to delays and overburdened legal systems.

“The Tribunal will ensure swift, fair, judicious and effective resolution to GST disputes,” the ministry stated.

This quicker turnaround time is expected to benefit both taxpayers and the government by expediting settlements and reducing the strain on higher courts.

National Network of Benches

The GSTAT will function through a network of benches, including a principal bench in New Delhi and 31 state benches across the country. This decentralised structure aims to provide accessible and efficient dispute resolution for taxpayers located throughout India.

The establishment of the GSTAT is seen as a significant step towards enhancing the overall effectiveness of the GST system. By providing a dedicated forum for addressing disputes, the government hopes to foster a more transparent and efficient tax environment.

Who is Sanjaya Kumar Mishra?

Justice (Retd.) Sanjaya Kumar Mishra, the recently appointed president of the GST Appellate Tribunal (GSTAT), brings a rich legal background honed across various courts in India. Hailing from Odisha, the 62-year-old judge began his legal career after graduating with an LLB from Delhi University in 1987.

Mishra’s impressive journey started with him topping the recruitment exam for District Judges. This led him to his first judicial role as an Additional District & Sessions Judge in Jeypore, Odisha in 2022.

Over the years, he has served in esteemed positions like District & Sessions Judge in Sundergarh and Dhenkanal, and even as a Special Judge (CBI) in Bhubaneswar. His experience extends beyond trial courts, as he also held the position of Registrar General of the Orissa High Court.

Justice Mishra’s diverse legal background and proven track record make him a valuable asset to the GSTAT, which aims to provide swift and efficient resolution for Goods and Services Tax (GST) disputes.