CBIC defines the jurisdiction of Joint Commissioner (Appeals) with CGST Rules, 2017

Jan 30, 2019 | by Avantis RegTech Legal Research Team

On January 29, 2019 the Central Government with the recommendation of the Council makes amendment in notification No.2/2017 - Central tax. The following amendments are:

·         The Central Board of Excise and Customs hereby appoints Joint Commissioner of Central Tax (Appeals) also inserted as serial number (l) in Paragraph 1.

·         This notification brought Joint Commissioners along with Additional Commissioners in Paragraph 2 in serial number (c).

·         This notification substituted “Additional Commissioners of Central Tax (Appeals)” with “Commissioners of Central Tax (Appeals) and any officer not below the rank of Joint Commissioner (Appeals) and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax.” specified in Paragraph 4.

·         This Notification inserted Joint Commissioner along with Additional Commissioner in Table I and III as specified in previous Notification.

 This notification shall come into force with effect from February 01, 2019.


[Notification No. 04/2019 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-central-tax-english-2019.pdf;jsessionid=869C91D86CEEB25790F1638A9BBD10CE


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