Notification No. 02/2021
Date: January 12, 2021
Subject: Amendment to jurisdiction of Central Tax appellate authorities at Delhi and Mumbai.
Description:
Jurisdiction of Commissioner (Appeals) and Additional Commissioner (Appeals) is revised for Delhi and Mumbai zones. Territorial allocation between Commissioner (Appeals-I) and Commissioner (Appeals-II) is clarified. Corresponding notes are inserted in Table III of the principal notification.
Effective Date:
12 January 2021
Previous Notification:
Notification No. 02/2017 – Central Tax dated 19.06.2017