Maharashtra Govt. designates JC/DC as appellate authorities, delegates certain powers under MGST Act
Maharashtra Govt. designates Deputy Commissioners and Joint Commissioners as ‘Appellate Authority’, to hear appeals against the orders of Adjudicating Authority in terms of Section 107 of Maharashtra GST Act 2017; Further delegates powers relating to provisional assessment (u/s 60), assessment of liability for company in liquidation (u/s 88), assessment of liability of partners of firm to pay tax (u/s 90), examination of records of any proceeding & receipt o...