Territorial jurisdiction aligned with existing VAT Act provisions, applying from the appointed day under SGST framework. The Chief Commissioner orders that the territorial jurisdiction for all officers under the SGST Act shall be the same as under the existing Value Added Tax Act, effective from the appointed day, thereby preserving jurisdictional continuity for transition to the SGST regime.
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.
Territorial jurisdiction aligned with existing VAT Act provisions, applying from the appointed day under SGST framework.
The Chief Commissioner orders that the territorial jurisdiction for all officers under the SGST Act shall be the same as under the existing Value Added Tax Act, effective from the appointed day, thereby preserving jurisdictional continuity for transition to the SGST regime.
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