APPOINTING OF ADDITIONAL COMMISSIONERS OF STATE TAX AS APPELLATE AUTHORITIES UNDER SECTION 3 READ WITH SUB SECTION (8) OF SECTION 2 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2017) WITH HEAD QUARTERS AT TIRUPATHI, AND VIJAYAWADA - G.O.Ms.No.504 - Andhra Pradesh SGST
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Appointment of Appellate Authorities under AP GST Act: two Additional Commissioners designated with specific jurisdictions and headquarters. Two Additional Commissioners of State Tax are appointed as first Appellate Authorities under section 3 read with clause (8) of section 2 of the Andhra Pradesh GST Act, 2017, with headquarters at Tirupathi and Vijayawada and specified Commercial Taxes Division jurisdictions; Vijayawada Authority shall maintain a Camp Office at Visakhapatnam until a separate Authority is established. They shall also continue to act as Appellate Deputy Commissioners under the Andhra Pradesh VAT Act. Registered persons must file appeals before their jurisdictional Appellate Authority; unregistered persons before the Authority with jurisdiction over the assessing authority. The notification is effective from 1st July, 2022.
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 Authorities under AP GST Act: two Additional Commissioners designated with specific jurisdictions and headquarters.
Two Additional Commissioners of State Tax are appointed as first Appellate Authorities under section 3 read with clause (8) of section 2 of the Andhra Pradesh GST Act, 2017, with headquarters at Tirupathi and Vijayawada and specified Commercial Taxes Division jurisdictions; Vijayawada Authority shall maintain a Camp Office at Visakhapatnam until a separate Authority is established. They shall also continue to act as Appellate Deputy Commissioners under the Andhra Pradesh VAT Act. Registered persons must file appeals before their jurisdictional Appellate Authority; unregistered persons before the Authority with jurisdiction over the assessing authority. The notification is effective from 1st July, 2022.
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