In a significant update, the Government of Goa has redefined the jurisdiction of the Goods and Services Tax ( GST ) Appellate Authority Jurisdictional Officers. This change was formalised through an order issued by the Commissioner of State Tax on June 13, 2024.
The new jurisdictional boundaries are established under Rule 109A of the Goa Goods and Services Tax Rules, 2017, and supersede the previous notification from December 16, 2022.
The newly assigned jurisdictions are as follows: –
1. North Goa District: The Additional Commissioner of State Tax will now handle appeals where the decision or order was passed by the Deputy Commissioner of State Tax-I (North).
2. South Goa District: The Additional Commissioner of State Tax will oversee appeals for decisions made by the Deputy Commissioner of State Tax-II (South).
3. Entire State of Goa: The Deputy Commissioner of State Tax, or the officer in charge of the Appeals Section, will manage appeals against orders passed by the State Tax Officer or Assistant State Tax Officer.
This reallocation aims to streamline the appeals process within the GST framework, ensuring a more efficient resolution of tax-related disputes. The changes are effective immediately, as stated in the order.
For more details, refer to the official notification published in the Extraordinary Gazette of the Government of Goa on June 14, 2024.
For further suggestions or inquiries, stakeholders are encouraged to email dir-gpps.goa@nic.in.
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