The Government of Goa has issued an Order No. CCT/1-51/2025-26/3918 dated November 26, 2025, notifying an important restructuring within the Commercial Tax Department to streamline taxpayer services and appellate functioning under the GST and VAT framework.
In continuation of earlier Orders and Corrigendum related to the appointment and allocation of duties of the Additional Commissioner of State Tax (Group A Gazetted, Level 11), it has now been formally clarified that:
- The Additional Commissioner of State Tax (Appeals North) shall function as the Appellate Authority for taxpayers/dealers assigned under local jurisdiction of the Large Taxpayer Unit (LTU) at the Head Office.
- This authority covers subjects and work previously allotted or assigned to the Additional Commissioner of State Tax (Appeals North), as per earlier Orders and Corrigendum.
The notification follows the creation of new posts of Additional Commissioner of State Tax and the subsequent setup of the Large Taxpayer Unit (LTU) to provide specialized jurisdiction for GST and VAT compliance, ensuring greater efficiency and faster resolution of matters involving large taxpayers.
The restructuring aims to:
- improve ease of doing business
- streamline appellate procedures under GST and VAT laws
- enhance taxpayer facilitation and administrative efficiency
The order has been issued with immediate effect by the Commissioner of Commercial Taxes.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/LTU_AppellateAuthority_Territorial_Jurisdiction.pdf
