The President of Goods and Services Appellate Tribunal (GSTAT) appointed

By CA Swapnil Jain, Co-opted Member Valuation Committee – EIRC ICAI, FCA, RV(SFA), Indirect Tax Consultant, Insolvency Professional (IBBI)

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.

Key Highlights

• As per Section 107(3), the Principal Bench of GSTAT in New Delhi shall comprise a President, a Judicial Member, and a Technical Member each from the State and Centre. With the President’s appointment, other members’ appointments are expected soon.
• The Principal Bench of GSTAT was earlier notified on 13.03.2019, which was later superseded by the notification dated 29.12.2023.
• The time period to file appeals with GSTAT has not commenced yet. As per Circular No. 132/2/2020 and Order No. 09/2019, the appeal 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.

Hoping for a quick constitution of the Principal & State benches of GSTAT!

Also, read: The President in GSTAT is being appointed