Power delegation to appellate authority assigns appellate functions to designated commissioners, subject to jurisdictional limits. Power delegation under the State Goods and Services Tax Act designates Additional Commissioner, Joint Commissioner (Appeals) and Deputy Commissioner (Appeals) as the appellate authority for the specified appeals provision; these functions are assigned pursuant to statutory delegation and are to be exercised only within the officers' territorial jurisdiction unless specific jurisdiction is indicated in the Schedule.
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.
Power delegation to appellate authority assigns appellate functions to designated commissioners, subject to jurisdictional limits.
Power delegation under the State Goods and Services Tax Act designates Additional Commissioner, Joint Commissioner (Appeals) and Deputy Commissioner (Appeals) as the appellate authority for the specified appeals provision; these functions are assigned pursuant to statutory delegation and are to be exercised only within the officers' territorial jurisdiction unless specific jurisdiction is indicated in the Schedule.
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