Proper officer designation revised for GST revision proceedings under the Andhra Pradesh GST framework from 1 November 2023. Authority under the Andhra Pradesh Goods and Services Tax Act, 2017 issues a partial modification of the order relating to proper officers. For revision of decisions passed by adjudicating authorities under section 108 read with rule 109, the jurisdictional Commissioner (State Tax) and the Joint Commissioner of the Division having jurisdiction are specified as the relevant officers. The modification takes effect from 1 November 2023.
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.
Proper officer designation revised for GST revision proceedings under the Andhra Pradesh GST framework from 1 November 2023.
Authority under the Andhra Pradesh Goods and Services Tax Act, 2017 issues a partial modification of the order relating to proper officers. For revision of decisions passed by adjudicating authorities under section 108 read with rule 109, the jurisdictional Commissioner (State Tax) and the Joint Commissioner of the Division having jurisdiction are specified as the relevant officers. The modification takes effect from 1 November 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.