Appellate authority delegation under Assam GST defines jurisdictional appellate forums for orders passed by tax officers. Delegation of appellate powers under the Assam Goods and Services Tax framework authorises specified officers to function as Appellate Authorities for appeals under section 107 in respect of orders or decisions passed by designated adjudicating authorities within defined territorial jurisdictions. The arrangement assigns particular Joint Commissioners of State tax (Appeals) at Guwahati, Nagaon, Jorhat, Tinsukia and Silchar to hear appeals from Deputy Commissioners and Assistant Commissioners operating under the corresponding zones, while appeals from officers under the control of the Principal Commissioner at the Apex Office are also placed before the Joint Commissioner of State tax (Appeals), Guwahati. The order supersedes the earlier delegation order and is stated to operate from 18 December 2020.
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.
Appellate authority delegation under Assam GST defines jurisdictional appellate forums for orders passed by tax officers.
Delegation of appellate powers under the Assam Goods and Services Tax framework authorises specified officers to function as Appellate Authorities for appeals under section 107 in respect of orders or decisions passed by designated adjudicating authorities within defined territorial jurisdictions. The arrangement assigns particular Joint Commissioners of State tax (Appeals) at Guwahati, Nagaon, Jorhat, Tinsukia and Silchar to hear appeals from Deputy Commissioners and Assistant Commissioners operating under the corresponding zones, while appeals from officers under the control of the Principal Commissioner at the Apex Office are also placed before the Joint Commissioner of State tax (Appeals), Guwahati. The order supersedes the earlier delegation order and is stated to operate from 18 December 2020.
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