Notification No. 02/2021
Date: January 12, 2021
Subject: Amendment to jurisdiction of Central Tax officers in appellate matters
Description:
This notification amends Notification No. 02/2017-CT to revise the jurisdiction of Commissioners (Appeals) at Delhi and Mumbai. It reallocates appellate jurisdiction to ensure balanced workload distribution. The amendment improves administrative efficiency in handling GST appeals.
Amendment:
This notification amends notification No. 2/2017
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