SECTION 107 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – APPELLATE AUTHORITY, APPEALS TO – NOTIFIED APPELLATE AUTHORITIES
NOTIFICATION G.OMS.NO.249, DATED 28-6-2017
In exercise of the powers conferred under section 3 read with clause (8) of section 2 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No 16 of 2017), Government hereby appoint the Appellate Deputy Commissioners of Commercial Taxes, with Head Quarters at Tirupathi, and Vijayawada under the Andhra Pradesh Value Added Tax Act 2005 (Act No 5 of 2005), as Appellate Authorities to hear appeals filed under section 107 of the Andhra Pradesh Goods and Services Tax Act, 2017 against the orders passed by the adjudicating authorities under the said Act. The jurisdictions of the two Appellate Authorities are mentioned in the table below. They shall continue to function as Appellate Deputy Commissioners also under the existing law with the same jurisdiction for the purpose of cases relating to Andhra Pradesh Value Added Tax Act 2005 (Act No 5 of 2005).
|Appellate Authority at Tirupathi||Appellate Authority at Vijayawada|
|Anantapur, Kurnool, Cuddapah, Chittoor, Nellore, Narasarao pet and Guntur Commercial Taxes Divisions.||Vijayawada 1, Vijayawada 2 , Eluru, Kakinada, Visakhapatnam and Vizianagaram Commercial Taxes Divisions|
2. This notification shall come into force with effect from the 1st day of July, 2017.