Appellate Authority appointments for GST enable specified officers to hear tax appeals with jurisdictional and procedural exceptions. Authorises named tax officers to act as Appellate Authority under the goods and services tax appellate framework, assigning each officer a specified jurisdiction to hear appeals against orders by adjudicating authorities and other State tax authorities in respect of persons or registered taxpayers within those jurisdictions; designates two officers to hear appeals where temporary IDs were created in the State for actions against non-registered persons with demands generated by Bureau of Investigation Enforcement Officers; modifies prior authorisations and takes immediate effect subject to prescribed rules and limited exceptions for matters with three adjournments or already finally heard.
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.
Appellate Authority appointments for GST enable specified officers to hear tax appeals with jurisdictional and procedural exceptions.
Authorises named tax officers to act as Appellate Authority under the goods and services tax appellate framework, assigning each officer a specified jurisdiction to hear appeals against orders by adjudicating authorities and other State tax authorities in respect of persons or registered taxpayers within those jurisdictions; designates two officers to hear appeals where temporary IDs were created in the State for actions against non-registered persons with demands generated by Bureau of Investigation Enforcement Officers; modifies prior authorisations and takes immediate effect subject to prescribed rules and limited exceptions for matters with three adjournments or already finally heard.
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