Justice (Retd) Sanjay Kumar Mishra sworn in as first Chairman of GST Appellate Tribunal
Recently the Union Finance Minister administered the oath of office to Justice (Retd) Sanjay Kumar Mishra as the Chairman of the GST Appellate Tribunal (GSTAT) in Delhi.
About the first Chairman of GST Appellate Tribunal ‘Sanjay Kumar Mishra’
- Sanjay Kumar Mishra previously served as a judge in the Uttarakhand High Court.
- After completing LLB from the Faculty of Law, University of Delhi in the year 1987, he started his legal practice in Bolangir District Courts.
- On February 16, 2022, he assumed the role of Additional District and Sessions Judge in Jeypore.
- Mishra has served on various respected positions including District and Sessions Judge in Sundergarh and Dhenkanal as well as Special Judge (CBI) in Bhubaneswar. He later served as Registrar General of the Orissa High Court.
About GSTAT
- It is an appellate authority established under the Central Goods and Services Tax Act 2017, which hears various appeals under the said Act and the relevant State/Union Territory GST Acts against the orders of the First Appellate Authority.
- It consists of a Principal Bench and various State Benches.
- As per the approval of the GST Council, the Government has notified the Principal Bench located at New Delhi and 31 State Benches at various places in the country.
- This tribunal will ensure speedy, fair, judicious and effective resolution of GST disputes.
- The establishment of GSTAT will enhance the effectiveness of the GST system in India and promote a more transparent and effective tax environment in the country.
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