Territorial jurisdiction of appellate authorities clarified, aligning GST appeal postings with prior VAT appellate offices. The order authorises specified officers to act as Appellate Authorities to hear appeals against orders or decisions of adjudicating authorities under the GST law for persons within notified territorial jurisdictions, and maps those GST appellate posts to corresponding appellate offices under the prior RVAT regime.
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Provisions expressly mentioned in the judgment/order text.
Territorial jurisdiction of appellate authorities clarified, aligning GST appeal postings with prior VAT appellate offices.
The order authorises specified officers to act as Appellate Authorities to hear appeals against orders or decisions of adjudicating authorities under the GST law for persons within notified territorial jurisdictions, and maps those GST appellate posts to corresponding appellate offices under the prior RVAT regime.
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