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GST Appellate Tribunal (GSTAT)

Facts for Prelims (FFP)

Source: ET

Context: Sanjaya Kumar Mishra, former Chief Justice of Jharkhand High Court, has been appointed as President of the GST Appellate Tribunal (GSTAT) for a four-year term by the Appointment Committee of Cabinet.

  • This move aims to expedite the establishment of GSTAT, with plans to commence its operations from July 1.

About GSTAT:

It was established under the Central GST (CGST) Act, 2017, and serves as the Second Appellate Authority for hearing appeals against orders under the CGST Act and State GST Acts. It ensures consistency in resolving GST disputes and operates with a Principal Bench in New Delhi and 31 State benches. The Principal Bench, led by the President, comprises two Technical Members, one from the Centre and one from the State.

Eligibility criteria for the members:

  1. Must be a judge of the High Court.
  2. Alternatively, can be a retired District Judge or Additional District Judge with a minimum of 10 years of combined experience.
  3. Lawyers with at least 10 years of experience, particularly in litigation related to indirect taxes.