Appellate jurisdiction under GST was reassigned across multiple tax divisions, mobile squad units, and enforcement units. Additional Commissioner Grade-2 (Appeals) officers in Uttar Pradesh were assigned appellate jurisdiction over specified Commercial Tax divisions, corporate circles, mobile squad units and enforcement units under the Uttar Pradesh GST framework. The office order amends the earlier jurisdictional order dated 27 July 2017 to clarify the appellate authorities for several zones by mapping each zone's divisions and units to the designated Additional Commissioner Grade-2 (Appeals), while leaving the remaining provisions of the earlier order unchanged.