Appointment of Appellate Authority member now tied to the Chief Commissioner to ensure continuity and avoid transfer delays. The notification amends the earlier entry at Serial No.1 by substituting the member with the Chief Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram Zone as the member of the Kerala Appellate Authority for Advance Ruling, made under the powers conferred by the Kerala State Goods and Services Tax Act, 2017, replacing prior appointments that named individual officers.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Appellate Authority member now tied to the Chief Commissioner to ensure continuity and avoid transfer delays.
The notification amends the earlier entry at Serial No.1 by substituting the member with the Chief Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram Zone as the member of the Kerala Appellate Authority for Advance Ruling, made under the powers conferred by the Kerala State Goods and Services Tax Act, 2017, replacing prior appointments that named individual officers.
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