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        Case ID :
        VAT - Delhi

        In case, the Special Commissioner is on leave, the Additional Commissioner( L&J) will so sign the appeals.

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        Signing authority for departmental appeals: Special Commissioner (L&J) to sign after Commissioner approval, with substitution on leave. The Special Commissioner (L&J) is authorized to sign all departmental appeals to be filed in higher fora, conditional on prior approval by the Commissioner; when the Special Commissioner is on leave, the Additional Commissioner (L&J) shall sign in their place. The order continues an earlier instruction and mandates internal circulation and website publication for implementation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Signing authority for departmental appeals: Special Commissioner (L&J) to sign after Commissioner approval, with substitution on leave.

                                The Special Commissioner (L&J) is authorized to sign all departmental appeals to be filed in higher fora, conditional on prior approval by the Commissioner; when the Special Commissioner is on leave, the Additional Commissioner (L&J) shall sign in their place. The order continues an earlier instruction and mandates internal circulation and website publication for implementation.


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