Designation of Appellate Authority under Maharashtra GST Act assigns Joint Commissioners territorial jurisdiction for GST appeals. Designation of officers as Appellate Authority under the Maharashtra Goods and Services Tax framework allocates specific Joint Commissioners of State Tax (Appeals) to defined territorial jurisdictions-either the Limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-and provides that the exercise of delegated powers and duties by those Appellate Authorities is subject to conditions and restrictions the Commissioner may impose.
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Provisions expressly mentioned in the judgment/order text.
Designation of Appellate Authority under Maharashtra GST Act assigns Joint Commissioners territorial jurisdiction for GST appeals.
Designation of officers as Appellate Authority under the Maharashtra Goods and Services Tax framework allocates specific Joint Commissioners of State Tax (Appeals) to defined territorial jurisdictions-either the Limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-and provides that the exercise of delegated powers and duties by those Appellate Authorities is subject to conditions and restrictions the Commissioner may impose.
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