Appellate Authority designation establishes which deputy commissioners will exercise GST appeals jurisdiction across specified state territories. The Commissioner of State Tax, under the Maharashtra GST Act and applicable rules, designates specified deputy commissioner posts as Appellate Authority and assigns each post a defined territorial jurisdiction-either the Limits of Greater Mumbai with the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-superseding the earlier notification except for prior acts; designated officers must exercise delegated powers subject to any conditions or restrictions the Commissioner may impose.
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.
Appellate Authority designation establishes which deputy commissioners will exercise GST appeals jurisdiction across specified state territories.
The Commissioner of State Tax, under the Maharashtra GST Act and applicable rules, designates specified deputy commissioner posts as Appellate Authority and assigns each post a defined territorial jurisdiction-either the Limits of Greater Mumbai with the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-superseding the earlier notification except for prior acts; designated officers must exercise delegated powers subject to any conditions or restrictions the Commissioner may impose.
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