Central Tax reorganisation assigns jurisdictional boundaries and commissionerate structure across 58 districts under GST. Re-organisation establishes Central Tax, Lucknow Zone with jurisdiction over 58 districts, headed by the Principal Chief Commissioner and divided into Commissionerates (Allahabad, Varanasi, Lucknow, Kanpur, Agra), Audit Commissionerates and Appeals Commissionerates; detailed territorial allocations for Divisions, Ranges and Circles are set out in Annexures I-VII, and taxpayers are required to note and circulate these jurisdictions with a ten day channel to report difficulties.
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Provisions expressly mentioned in the judgment/order text.
Central Tax reorganisation assigns jurisdictional boundaries and commissionerate structure across 58 districts under GST.
Re-organisation establishes Central Tax, Lucknow Zone with jurisdiction over 58 districts, headed by the Principal Chief Commissioner and divided into Commissionerates (Allahabad, Varanasi, Lucknow, Kanpur, Agra), Audit Commissionerates and Appeals Commissionerates; detailed territorial allocations for Divisions, Ranges and Circles are set out in Annexures I-VII, and taxpayers are required to note and circulate these jurisdictions with a ten day channel to report difficulties.
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