https://www.taxtmi.com/circulars?id=71300 Hearing jurisdiction for appeals under Section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold and territorial or functional charge. SCTT officers hear appeals above 15 lakhs for specified zones, including KCS, Special Zone, E-Commerce, Enforcement and embassy refund matters. The Additional Commissioner is assigned specified zones and appeals up to 15 lakhs concerning Enforcement and embassy refunds, while the JCTT hears appeals up to 15 lakhs for specified zones. en-us Wed, 03 Jun 2020 00:00:00 +0530 Mon, 14 Sep 2026 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71300 Hearing jurisdiction for appeals under Section 107 of the DGST Act, 2017 is allocated among senior departmental officers by monetary threshold and territorial or functional charge. SCTT officers hear appeals above 15 lakhs for specified zones, including KCS, Special Zone, E-Commerce, Enforcement and embassy refund matters. The Additional Commissioner is assigned specified zones and appeals up to 15 lakhs concerning Enforcement and embassy refunds, while the JCTT hears appeals up to 15 lakhs for specified zones. Circulars GST - States Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71300