In a recent ceremony, Retd. Justice Sanjay Kumar took the oath as the 1st president of the GST Appellate Tribunal (GSTAT) from Union Finance Minister Nirmala Sitharaman on Monday.
Thus, paving the way for operationalizing GST Appellate Tribunal (GSTAT), to resolve disputes.
The GSTAT will serve as the Appellate Authority under the Central Goods and Services Tax Act, 2017, which handles appeals against orders of the first appellate authority under the act and respective State/Union Territories acts.
It’ll comprise of Principal bench which is located in New Delhi and other state branches across the country.
Earlier with the GST’s council’s approval, the govt.established principal bench and 31 various state benches across the country.
Currently, the appointment of Judicial members and technical members is already underway.
The Aim of establishing GSTAT, is to give a fast, fair and effective resolution of GST disputes. Thus, reducing the burden on higher courts.
Further, it is expected to enhance the system of GST and ensure transparency in the country’s tax environment.
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