Authorisation of officers as Appellate Joint Commissioners and Appellate Deputy Commissioners under section 107 of the said Act. - 10/2018-TNGST - Tamil Nadu SGST
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Appointment of Appellate Commissioners designates specific officers to hear GST appeals within defined territorial and unit jurisdictions. Authorises specified officers as appellate authorities under section 107 of the Tamil Nadu GST Act: Additional Commissioner (ST), Large Taxpayers Unit, Chennai as Appellate Joint Commissioner for Large Taxpayers Unit taxpayers; Joint Commissioner (ST), Coimbatore Division as Appellate Joint Commissioner for Fast Track Assessment Circles of Coimbatore; and Territorial Deputy Commissioners (ST) across the State as Appellate Deputy Commissioners for taxpayers in their respective territorial CT district jurisdictions, effective until further orders.
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.
Appointment of Appellate Commissioners designates specific officers to hear GST appeals within defined territorial and unit jurisdictions.
Authorises specified officers as appellate authorities under section 107 of the Tamil Nadu GST Act: Additional Commissioner (ST), Large Taxpayers Unit, Chennai as Appellate Joint Commissioner for Large Taxpayers Unit taxpayers; Joint Commissioner (ST), Coimbatore Division as Appellate Joint Commissioner for Fast Track Assessment Circles of Coimbatore; and Territorial Deputy Commissioners (ST) across the State as Appellate Deputy Commissioners for taxpayers in their respective territorial CT district jurisdictions, effective until further orders.
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