SERIES II No. 11Panaji, 14th June, 2024 (Jyaistha 24, 1946)
PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
——
O rd er
No. CCT/26-2/2024-25/82/993
In exercise of the powers conferred by sub-section (2) of Section 4 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), read with Rule 109A of the rules made thereunder and in supersession of Notification No. CCT/26-2/2018-19/79/2777 dated 16th December, 2022, published in the Official Gazette, Extraordinary No. 3, Series II No. 37 dated 16th December, 2022, except as regards things done or omitted to be done before such supersession, I, the undersigned Commissioner of State Tax hereby specify the jurisdiction of the Appellate Authority as under:-
Sr. Appellate Authority under Authority specified Jurisdiction No. Rule of the Goa G. S. T. Rules, 2017
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1. 109A (1) (a) where decision or order Additional Commissioner North Goa District. is passed by the Deputy Commissioner of State Tax-I (North)
2. 109A (1) (a) where decision or order Additional Commissioner South Goa District. is passed by the Deputy Commissioner of State Tax-II (South)
3. 109A (1) (b) where decision or order Deputy Commissioner of Entire State of Goa.
is passed by the State Tax Officer or the State Tax in-charge of Assistant State Tax Officer Appeals Section
This Notification shall come into force with immediate effect.
S. S. Gill, IAS, Commissioner of State Tax.
Panaji, 13th June, 2024.
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