The Government of Karnataka has appointed four Deputy Commissioners of Commercial Taxes as authorised representatives for proceedings before the Goods and Services Tax Appellate Tribunal (GSTAT). The appointments have been notified by the Finance Department through Notification No. FD 34 CSL 2026, dated 16 July 2026, published in Part IVA of the Karnataka Gazette as Gazette No. 531.
The notification has been issued in accordance with the provisions governing representation before the GST Appellate Tribunal. It refers to Section 111 of the Central Goods and Services Tax Act, 2017, and the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, which regulate the procedure and functioning of GSTAT.
Under clause 2(d) of the GSTAT (Procedure) Rules, 2025, an authorised representative includes a person duly appointed by the Central Government or the concerned State Government, or an officer specifically authorised to appear, plead and act on behalf of the Commissioner in proceedings before the Appellate Tribunal.
Accordingly, the Karnataka Government has designated the following officers, including officers holding charge of these posts, to represent the Commissioner or any officer of the Commercial Tax Department before GSTAT:
- Deputy Commissioner of Commercial Taxes-1 (State Representative), Bench-1, GSTAT
- Deputy Commissioner of Commercial Taxes-2 (State Representative), Bench-1, GSTAT
- Deputy Commissioner of Commercial Taxes-3 (State Representative), Bench-2, GSTAT
- Deputy Commissioner of Commercial Taxes-4 (State Representative), Bench-2, GSTAT
The designated Deputy Commissioners will be authorised to appear, plead and act in GSTAT proceedings on behalf of the Commissioner and officers of the Karnataka Commercial Tax Department. The arrangement is expected to ensure effective presentation of departmental cases and coordinated representation before the Tribunal’s Benches.
The notification also extends the authorisation to officers who may subsequently hold additional charge of the designated posts, thereby ensuring continuity in the handling of appellate proceedings.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/Notification-regarding-Appointment-of-Deputy-Commissioners-as-Authorized-Representatives-for-GSTAT-Proceedings.pdf
