Jurisdiction for appeals reallocated among tax commissioners, establishing zone-based appellate competence and pecuniary thresholds. Reallocation of appellate and objection jurisdiction assigns specific Joint and Deputy Commissioners zone-based competence for appeals and revisions under DST/CST and for objection hearings under the DVAT Act, 2004. The assignments differentiate higher-tier and lower-tier pecuniary competence across Zones, Special Zone, KCS and Enforcement, with some officers given concurrent or exclusive responsibility, effective immediately and issued with prior approval of the Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction for appeals reallocated among tax commissioners, establishing zone-based appellate competence and pecuniary thresholds.
Reallocation of appellate and objection jurisdiction assigns specific Joint and Deputy Commissioners zone-based competence for appeals and revisions under DST/CST and for objection hearings under the DVAT Act, 2004. The assignments differentiate higher-tier and lower-tier pecuniary competence across Zones, Special Zone, KCS and Enforcement, with some officers given concurrent or exclusive responsibility, effective immediately and issued with prior approval of the Commissioner.
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