The Commercial Taxes and Registration Department of Tamil Nadu on 20th January 2022 has notified the Jurisdiction of the Appellate Tribunal and Additional Benches by amending the Tamil Nadu Value Added Tax Appellate Tribunal Regulations, 2011
As per the amendment in regulation 6(2)which deals with presentation of appeal, in which all appeals arising from the districts of Madurai, Theni, Dindigul, Ramanathapuram, Sivagangai, Thirunelveli, Virudhunagar, Thoothukkudi and Kanyakumari shall be presented to the Secretary at Madurai and appeals arising from the districts of Coimbatore, Tiruppur, Nilgiris, Salem, Erode, Namakkal, Dharmapuri, Krishnagiri, Tiruchirappalli, Karur, Ariyalur, Perambalur and Pudukkottai shall be presented to the Secretary at Coimbatore.
Further under regulation 9, the Additional Bench of the Appellate Tribunal at Madurai shall have jurisdiction in respect of appeals arising from the districts of Madurai, Theni, Dindigul, Ramanathapuram, Sivagangai, Thirunelveli, Virudhunagar, Thoothukkudi and Kanyakumar.
The Additional Bench of the Appellate Tribunal at Coimbatore shall have jurisdiction in respect of appeals arising from the districts of Coimbatore, Tiruppur, Nilgiris, Salem, Erode, Namakkal, Dharmapuri, Krishnagiri, Tiruchirappalli, Karur, Ariyalur, Perambalur and Pudukkottai”.
