Government constituted Sales Tax Appellate Tribunal Additional Bench at Visakhapatnam under AP VAT Act 2005 consisting of one Chairman and Two members with the jurisdiction of Nine (9) Districts i.e., 1.Srikakulam, 2.Vizianagaram, 3.Visakhapatnam, 4. East Godavari, 5. West Godavari, 6. Krishna, 7. Guntur, 8. Prakasam and 9. Nellore.
2. Consequent to the reorganization of the State w.e.f.02.06.2014, the Commissioner of Commercial Taxes, A.P., Hyderabad in the reference 3rd read above requested for re-constitution of the Additional Bench, Visakhapatanam with jurisdiction over all the 13 districts of the State of Andhra Pradesh.
3. Accordingly, in exercise of the powers conferred under Sub Section (3) of Section 3 of Andhra Pradesh Value Added Tax Act, 2005, (Act No. 5 of 2005), the Government in supersession of the G.O.Ms.No.1707, Revenue (CT.III) Dept., Dt.01-10-2005, hereby constitute the Andhra Pradesh Value Added Tax Appellate Tribunal, at Visakhapatnam consisting of one Chairman and two members as mentioned below:
i) Chairman – A District Judge Grade-I.
ii) Member – An officer in the rank of an Additional Commissioner(CT).
iii) Member – An officer not below the rank of an Additional Commissioner.
4. The Govt. also hereby define the jurisdiction of the Andhra Pradesh Value Added Tax Appellate Tribunal, at Visakhapatnam as follows:
Name and Location of the Tribunal Territorial Jurisdiction Andhra Pradesh Value Added Tax Appellate Tribunal (AP
VATAT) at Visakhapatnam All appeals preferred by the dealers, registered and assessed in the circles located in the following districts:
1. Srikakulam, 2.Vizianagaram,
3.Visakhapatnam, 4.East Godavari,
5.West Godavari, 6.Krishna, 7.Guntur,
8.Prakasam, 9.Nellore, 10.Kurnool,
11.Ananthapuramu, 12.Chittoor and
5. In accordance with Sub-section (2) of the Section 80 of the A.P.V.A.T Act 2005, the AP Value Added Tax Appellate Tribunal at Visakhapatnam shall also hear and dispose of all the appeals, preferred under AP GST Act, 1957 by the dealers in the respective jurisdiction as defined above.
6. The Commissioner of Commercial Taxes, A.P., Hyderabad / the Chairman, Andhra Pradesh Value Added Tax Appellate Tribunal, at Visakhapatnam (earlier named as STAT Additional Bench, Visakhaptanam) shall take necessary action accordingly.