Sanjay Kumar Mishra is the new Chairman of GSTAT


The Appointments Committee of the Cabinet has appointed former Chief Justice of Jharkhand High Court Sanjay Kumar Mishra for 4 years. GST Appellate Tribunal (GSTAT) Has approved the appointment as Chairman of.

related facts

  • Selection A Search-cum-Selection Committee It was done on the recommendations of. This allows GSTAT functional as soon as possible The making process will speed up.
  • It was already indicated that the Center Tribunal functional from July 1 Is planning to make.
  • A principal bench of GSTAT 31 more state benches in Delhi Will be located at different places in the states.
  • In February 2024, the Revenue Department GST Appellate Tribunal (GSTAT) in the head bench of 63 posts of Judicial Members and 32 posts of Technical Members (Centre) Applications were invited for appointments.
  • Eligibility Criteria: to be a judge of the High Court, OR 10 years combined experience a retired with District Judge or Additional District Judgecome on Litigation in matters relating to indirect taxes with sufficient experience in 10 years of legal experience Happen.

GST Appellate Tribunal (GSTAT)

  • background
    • Establishment of GSTAT- was envisaged at the time of implementation of the GST regime (July 1, 2017).
    • CGST Act Empowers the Central Government to constitute an Appellate Tribunal, known as 'GSTAT', on the recommendation of the GST Council.
    • GST Council Broad consensus was reached (in July, 2023) on the functioning of the long-awaited Appellate Body.
  • Introduction
    • Against the orders passed by the Appellate Authority under Central and State GST Act Appeal before GSTAT Is performed.
    • 50 lakh rupees A case of appeal relating to disputes involving less than Rs. 1,000 crores, not involving a question of law, on single member bench Decision can be taken by.
    • so it GST laws There is a forum for second appeal in disputes between the Center and the states. First Common Platform for Solutions Is.
    • Being a common platform, GSTAT will ensure that Under GST in resolving disputes that may arise and Implementation of GST across the country There should be uniformity.
  • GSTAT requirement
    • This was a much-awaited step for industry players, who had been working hard for the past six years. High Courts and Supreme Court Were requesting.
    • First Number of appeals against orders of appellate authorities Is growing rapidly.
    • In the last two years alone, such Appeals have more than doubled from 5,499 in 2020-21 to 11,899 in 2022-23. Done.
    • the resulting, CGST levy The number of pending appeals (till June 30) from taxpayers regarding this has increased rapidly. more than 14,000 It was done.
    • 31 March 2023 in the number of such cases pending till 20% increase happened.
  • Importance of GSTAT
    • Formation of GSTAT This will speed up the adjudication process and provide tax certainty especially in recurring litigation issues.
    • dedicated and special Quick and economical processing of cases by GSTAT Ensuring resolution will help in strengthening business sentiments and ease of doing business in the country.

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