Jurisdiction for appeals and objections assigned to tax officers, defining zone-wise appellate and objection hearing responsibilities. Order reallocates jurisdictional responsibilities among named Additional and Joint Commissioners, assigning zone-specific administrative oversight and delineating appellate and revisionary authority under the DST Act and CST Act by pecuniary thresholds. It also allocates objection-hearing jurisdiction under the DVAT Act, 2004 across specified zones and cells, and assigns enforcement, internal audit, recovery and support functions including GST Implementation, EXIM Cell, Border Control, Refund Branch, System & TPS and Training.
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.
Jurisdiction for appeals and objections assigned to tax officers, defining zone-wise appellate and objection hearing responsibilities.
Order reallocates jurisdictional responsibilities among named Additional and Joint Commissioners, assigning zone-specific administrative oversight and delineating appellate and revisionary authority under the DST Act and CST Act by pecuniary thresholds. It also allocates objection-hearing jurisdiction under the DVAT Act, 2004 across specified zones and cells, and assigns enforcement, internal audit, recovery and support functions including GST Implementation, EXIM Cell, Border Control, Refund Branch, System & TPS and Training.
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