Retired Justice Sanjay Kumar Mishra was Appointed as President of the Goods and Services Tax Appellate Tribunal (GSTAT)

Marking Key Development in Tribunal's Formation

The Central Government has appointed Retired Justice Sanjay Kumar Mishra as the President of the Goods and Services Tax Appellate Tribunal (GSTAT) on 1st May, 2024. The appointment of the President for GSTAT is a key development in the establishment and functioning of the tribunal, which will play a crucial role in resolving disputes related to the Goods and Services Tax (GST).

Here are more details related to this appointment:

1. Formation of Principal Bench: According to Section 107(3), the Principal Bench of GSTAT in New Delhi is set to comprise a President, a Judicial Member, and a Technical Member each from the State and Centre. With the appointment of the President, the expected appointments of other members will likely follow.

2. Revival and Supersession: The Principal Bench of GSTAT was initially notified on 13th March 2019 but was later superseded by a notification dated 29th December 2023. The recent appointment of Retired Justice Sanjay Kumar Mishra signals a revival and reconstitution of the tribunal's leadership.

3. Commencement of Appeals: The commencement of the time period for filing appeals with GSTAT is currently pending. As per Circular No. 132/2/2020 and Order No. 09/2019, appeals can be made within three months (six months for Government appeals) from the date of communication of the order or the date on which the President enters office, whichever is later. Since the President has not yet entered office, the time period for appeals has not started.

This appointment and the pending constitution of the Principal and State benches of GSTAT are critical steps in the operationalization of the tribunal, which is expected to play a significant role in addressing GST-related disputes and ensuring the smooth implementation of GST laws.

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