CESTAT holds that Deputy Appellate Commissioner doesn’t have the jurisdiction to entertain Appeals over Assessment Orders issued by the Commercial Taxes Department of Tamil Nadu under the Central Sales Tax Act,1956
The Hon’ble Customs Excise & Service Tax Appellate Tribunal(CESTAT), in its recent order has held that the Deputy Appellate Commissioner doesn’t have the power to hear Appeals against the Assessment Orders passed under the Central Sales Tax Act, 1956. The Hon’ble Tribunal has held that as per Section-18A of the Central Sales Tax Act, 1956 …
