Territorial jurisdiction alignment: VAT-era circles and enforcement officers deemed same under GST framework for administrative continuity. The notification deems that the territorial jurisdiction of organizational units under the Tamil Nadu Value Added Tax Act, 2006 - including Circles, Zones, CT Districts, Territorial Divisions, Large Taxpayers Unit, Enforcement Wings and intelligence and investigation cells - shall be the same under the Tamil Nadu Goods and Services Tax Act, 2017, and that officers appointed under the 2006 Act shall be treated as the same officers under the 2017 Act, with the deeming provision effective from the commencement of the GST regime.
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Provisions expressly mentioned in the judgment/order text.
Territorial jurisdiction alignment: VAT-era circles and enforcement officers deemed same under GST framework for administrative continuity.
The notification deems that the territorial jurisdiction of organizational units under the Tamil Nadu Value Added Tax Act, 2006 - including Circles, Zones, CT Districts, Territorial Divisions, Large Taxpayers Unit, Enforcement Wings and intelligence and investigation cells - shall be the same under the Tamil Nadu Goods and Services Tax Act, 2017, and that officers appointed under the 2006 Act shall be treated as the same officers under the 2017 Act, with the deeming provision effective from the commencement of the GST regime.
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