Subject
Clarification regarding filing of appeal by department before the GSTAT against order of appellate authority (where Orders-in-Original have been passed by a Common Adjudicating Authority in DGGI cases)
Content
Kind attention is drawn to notification No. 02/2022-Central Tax dated 11th March, 2022 wherein para 3A and Table V were inserted in notification No. 02/2017-Central Tax dated 19th June, 2017 (and further amended by notification No. 27/2024- Central Tax, dated 25th November, 2024), to empower Additional/ Joint Commissioners of Central Tax of specified Central Tax Commissionerates (hereinafter refer…