Assigns the officers to perform the function as Appellate Authorities under Section 107. - Rc.No. 258/2018/P&P/A3/No.8/2019 - VI(1)/297(a)/2019 - Tamil Nadu SGST

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC. THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM, CHEPAUK, CHENNAI-600 005. (Rc.No. 258/2018/P P/A3/No.8/2019/Tamil Nadu Goods and Services Tax, Chennai/Thursday, 13th June 2019, Vaikasi 30, Vikari, Thiruvalluvar Aandu-2050.) No. VI(1)/297(a)/2019. In exercise of the powers conferred by sub-section (1) of Section 5 and sub-section (2) of section 4 read with clause (8) of section 2 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act No.19 of 2017), the Under-signed hereby assigns the officers holding the post as mentioned in column (2) of the table below to perform the function as Appellate Authorities under Section 107 of the said Act and they shall have jurisdiction as mentioned in column (3) of the table below:- Sl.No. Designation of the Appellate Authority under the TNGST Act, 2017. Jurisdiction (1) (2) (3) 1 Joint Commissioner (GST-Appeal) Chennai In respect decision or order passed by the Deputy Commissioners of Large Taxpayers Unit, Chennai under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act. 2 Deputy Commissioner (GST-Appeal) Chennai-I In respect decision or order passed by the proper officers of Chennai North, Chennai Central Territorial Divisions and Intelligence Division, Chennai-I under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act. 3 Deputy Commissioner (GST-Appeal) Chennai-II In respect of decision or order passed by the proper officers of the Chennai South Chennai East Territorial Divisions and Intelligence Division Chennai-II under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act. 4 Deputy Commissioner (GST Appeal) Vellore and Trichy In respect of decision or order passed by the proper officers of the Territorial and Intelligence Divisions of Trichy and Vellore under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax or the Goods and Services Tax Act (Compensation to States) Act. 5 Deputy Commissioner (GST Appeal) Madurai and Tirunelveli In respect of the decision or order passed by the proper officers of the Territorial and Intelligence Divisions of Madurai and Tirunelveli under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act. 6 Deputy Commissioner (GST Appeal) Salem and Erode In respect of decision or order passed by the proper officers of the Territorial and Intelligence Divisions of Salem and Erode under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act. 7 Deputy Commissioner (GST Appeal) Coimbatore In respect of decision or order passed by the proper officers of the Territorial and Intelligence Divisions of Coimbatore under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act. 2. This notification shall be deemed to have come into force with effect from 1st June, 2019. T.V. SOMANATHAN, Commissioner of State Tax Tamil Nadu. Chepauk, Chennai-600 005, 13th June 2019.