Appellate Authority appointments under GST designate deputy commissioners to hear appeals against adjudicating authorities' orders. The notification designates the existing Appellate Deputy Commissioners of Commercial Taxes, headquartered at Tirupathi and Vijayawada under the Andhra Pradesh Value Added Tax Act, 2005, as Appellate Authorities to hear appeals filed under the statutory appeals provision against orders of adjudicating authorities under the Andhra Pradesh Goods and Services Tax Act, 2017, specifying their respective commercial taxes divisional jurisdictions and confirming their continued role under the VAT Act with the same jurisdiction.
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Provisions expressly mentioned in the judgment/order text.
Appellate Authority appointments under GST designate deputy commissioners to hear appeals against adjudicating authorities' orders.
The notification designates the existing Appellate Deputy Commissioners of Commercial Taxes, headquartered at Tirupathi and Vijayawada under the Andhra Pradesh Value Added Tax Act, 2005, as Appellate Authorities to hear appeals filed under the statutory appeals provision against orders of adjudicating authorities under the Andhra Pradesh Goods and Services Tax Act, 2017, specifying their respective commercial taxes divisional jurisdictions and confirming their continued role under the VAT Act with the same jurisdiction.
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