The Jammu and Kashmir State Taxes Department has assigned the role of Appellate Authority to two senior officers for the effective and timely disposal of appeals under the Jammu and Kashmir Goods and Services Tax Act, 2017.
The Order vide GST/7915978/AC-26/457-507 dated June 23, 2026 has been issued under Section 107 of the Jammu and Kashmir Goods and Services Tax Act, 2017, read with Rule 109A of the Jammu and Kashmir Goods and Services Tax Rules, 2017.
Under the arrangement, the designated officers will hear and decide appeals arising from orders passed by Deputy Commissioners within their respective territorial jurisdictions. They will exercise the statutory powers and discharge the functions of the Appellate Authority under Section 107 of the J&K GST Act.
The Additional Commissioner (Administration and Enforcement), Jammu, has been assigned the role of Appellate Authority for cases pertaining to the Jammu Division.
Similarly, the Additional Commissioner (Administration and Enforcement), Kashmir, has been assigned the role of Appellate Authority for cases pertaining to the Kashmir Division.
The measure has been taken in the interest of the administration and is aimed at ensuring efficient disposal of GST appeals across both divisions of the Union Territory.
The assignment is expected to streamline the appellate mechanism, facilitate faster adjudication of disputes and provide taxpayers with a clearly defined institutional channel for challenging orders passed by Deputy Commissioners.
The Order can be accessed at: https://jkcomtax.gov.in/pdf/Appellantjk.pdf
