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New President Of The Goods & Services Tax Appellate Tribunal : New President

New President Of The Goods & Services Tax Appellate Tribunal :

The Appointment committee of Cabinet has approved the appointment of Sanjaya Kumar Mishra, former Chief Justice, Jharkhand High Court as President GST Appellate Tribunal (GSTAT) for 4 years

  • Goods and Services Tax Appellate Tribunal represents a specialised authority formed to resolve GST-related disputes at the appellate level.
  • It is established under the Central Goods and Services Tax Act, 2017 (CGST Act) to hear various appeals under the said Act and the respective State/UT GST Acts.
  • It will have one Principal Bench located at Delhi and 31 State benches located at various locations across States.
  • It consists of the President (Head), a Judicial Member, and 2 Technical Members (one from the state and another from the Centre).
  • Further, there may be state benches consisting of two Judicial Members, a Technical Member (Centre) and a Technical Member (state).