Appellate authority designation authorizes VAT-appointed officers to hear GST appeals and assigns territorial jurisdiction by state government. State Government authorizes officers appointed under the Value Added Tax Act to serve as Appellate Authorities under the Goods and Services Tax framework and directs that specified officers shall have jurisdiction over the territorial ranges listed in the accompanying Table, thereby assigning appellate competence and clarifying the territorial allocation for appeals under the statutory appeal mechanism.
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 authorizes VAT-appointed officers to hear GST appeals and assigns territorial jurisdiction by state government.
State Government authorizes officers appointed under the Value Added Tax Act to serve as Appellate Authorities under the Goods and Services Tax framework and directs that specified officers shall have jurisdiction over the territorial ranges listed in the accompanying Table, thereby assigning appellate competence and clarifying the territorial allocation for appeals under the statutory appeal mechanism.
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