With his extensive experience and commendable track record, appointment of Justice Sanjaya Kumar Mishra as the head of GSTAT signifies a significant step towards efficient dispute resolution in tax matters.
The Goods & Services Tax Appellate Tribunal (GSTAT) has been inaugurated by the Centre with the appointment of retired Justice Sanjaya Kumar Mishra as its President. This initiative aims to streamline the resolution of various disputes encountered by businesses.
According to an order from the Department of Personnel and Training (DoPT), the Appointment Committee of the Cabinet, based on the recommendation of the Search-cum-Selection Committee (SCSC), has approved the appointment of Justice (Retd.) Sanjaya Kumar Mishra, Former Chief Justice of the High Court of Jharkhand, to the post of President in GSTAT. His tenure will be for a period of four years, commencing from the date of assuming charge or until he reaches the age of 70, whichever is earlier. Mishra will receive a salary of ₹2.50 lakh per month.
The Finance Ministry has initiated the recruitment process for 63 judicial members and 33 Technical Members for both the Centre and States. Last September, the Centre issued a notification to establish 31 GSTAT benches, with the Principal Bench located in Delhi. Uttar Pradesh will have three Benches, the highest among all states, while other major states like Gujarat, Karnataka, Rajasthan, Tamil Nadu, and Maharashtra will each have two benches. The Principal Bench will handle inter-State disputes, while State Benches will address other issues, including rates. Parties dissatisfied with GSTAT decisions can appeal to the High Courts and Supreme Court.
GST Tribunals are designed as specialized bodies to efficiently handle GST-related disputes. However, various legal, administrative, and constitutional challenges have delayed their establishment. Nevertheless, their role in providing an impartial, expert, and efficient forum for resolving tax disputes is crucial for ensuring fairness and accountability in tax administration.
The establishment of 31 benches across major cities is expected to expedite the resolution of tax disputes and alleviate the burden on High Courts. This move is particularly welcomed by the industry, as it will provide a quicker and more economical resolution process. Chandrajeet Banerjee, Director General at CII, emphasized the significance of dedicated and specialized GSTATs in boosting business sentiments and facilitating ease of doing business in the country. He noted a sharp increase in appeals against first Appellate Authority orders, highlighting the growing need for an efficient resolution mechanism.
Sanjaya Kumar Mishra, aged 62, brings a wealth of experience to his new role as the President of the Goods & Services Tax Appellate Tribunal (GSTAT). Hailing from Odisha, Mishra’s journey in the legal domain began after completing his LL.B from the Law Faculty of Delhi University in 1987. He commenced his legal practice at the Bolangir district courts, marking the onset of a remarkable career in the judiciary.
Ascent of Justice Sanjaya Kumar Mishra in the judicial hierarchy was marked by notable achievements. He secured the top position in the Recruitment Examination for District Judges from the Bar, paving the way for his appointment as the Additional District & Sessions Judge in Jeypore on February 16, 2022. His career trajectory saw him assume esteemed roles such as District & Sessions Judge in Sundergarh and Dhenkanal, as well as Special Judge (CBI) in Bhubaneswar. Later, he served as the Registrar General of the Orissa High Court.
Recognized for his expertise and dedication, Justice Sanjaya Kumar Mishra was elevated to the position of Judge of the Orissa High Court on October 7, 2009. Subsequently, he contributed his legal acumen to the High Court of Uttarakhand as a Judge and briefly served as Acting Chief Justice from December 24, 2021, to June 28, 2022. In February 2023, Mishra assumed the esteemed position of the 14th Chief Justice of the Jharkhand High Court.
With his extensive experience and commendable track record, appointment of Justice Sanjaya Kumar Mishra as the head of GSTAT signifies a significant step towards efficient dispute resolution in tax matters. His diverse background and expertise are poised to contribute positively to the functioning of the tribunal, ensuring fair and timely resolution of disputes.
Overall, the appointment of Justice Sanjaya Kumar Mishra and the establishment of GSTAT reflect a significant step towards enhancing the efficiency and effectiveness of tax dispute resolution in India.
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