Jurisdiction of Commissioners (Appeals) clarified, reallocating appellate designations and territorial coverage under GST notification. Amendment replaces column (4) entries in Table I to designate Commissioner (Appeals I) Delhi with Additional Commissioner (Appeals II) Delhi for Sl. No. 7, and Commissioner (Appeals II) Mumbai with Additional Commissioner (Appeals I) Mumbai for Sl. No. 14, and inserts two notes in Table III confirming that Commissioner (Appeals I) Delhi has jurisdiction over Delhi I and Delhi II and that Commissioner (Appeals II) Mumbai has jurisdiction over Mumbai I and Mumbai II.
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Jurisdiction of Commissioners (Appeals) clarified, reallocating appellate designations and territorial coverage under GST notification.
Amendment replaces column (4) entries in Table I to designate Commissioner (Appeals I) Delhi with Additional Commissioner (Appeals II) Delhi for Sl. No. 7, and Commissioner (Appeals II) Mumbai with Additional Commissioner (Appeals I) Mumbai for Sl. No. 14, and inserts two notes in Table III confirming that Commissioner (Appeals I) Delhi has jurisdiction over Delhi I and Delhi II and that Commissioner (Appeals II) Mumbai has jurisdiction over Mumbai I and Mumbai II.
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