DEMO|

The Maharashtra Value Added Tax Act, 2002. Circular
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Body Trade Circular No. 11T of 2020 Dated 29th July, 2020

Office of the

Commissioner of State Tax.

Maharashtra State, 1st Floor,

GST Bhavan, Mazgaon,

Mumbai-10.

To,

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No. ACST(VAT-3)/App/E-submi. & Hearing/B-211, Mumbai.

Sub. : Guidelines for online e-submission and e-hearing in first appeals- reg.

Ref. : 1. Maharashtra Act No XXXI of 2017 dated 15th April 2017.

2. Trade Circular 11 T of 2017 dated 20th April 2017.

3. Trade Circular 55 T of 2019 dated 30th November 2019.

1. Background:

1.1 The facility of Online filing of Appeals under VAT and CST Act was provided from December 2019 and the Trade Circular 55 T of 2019 to that effect was issued on 30th November 2019. The dealers who desire to file Appeal application against the orders passed by the Assessing Authorities are filing online Appeal Applications. The various Orders under the Appeal proceedings like Delay Condonation Order, Final Stay Order, Part Payment Order, Remand Back Order, Final Appeal Order are being issued online.

1.2 As part of the next step to develop complete process of Online Appeals, department is in the process of developing the functionalities for submission of documents and records through dealer portal. Also, mechanism for conducting e-hearing or virtual Hearing during the Appeal proceedings is being devised, which may take some time for system development. However, due to Covid-19 outbreak and consequential need for physical distancing, department has decided to use the available functionalities for e- submission of documents and for conducting e-hearing / virtual hearing. As also, various representations from the dealers and Tax Practitioners were received in this respect urging the immediate need for such facilities.

1.3 Hence, following instructions are being issued for e-submission of documents and virtual hearing in Appeal proceedings. It is needless to say that these instructions and procedures are applicable only for the Appeals under VAT, CST and allied Acts and are not applicable to the Appeals under GST Act(s).

2. Online Appeal Application and Part Payments thereof:

2.1 The scheme of appeals under MVAT & CST acts envisages following types of applications in appeal processes to be filed online;

    a. Appeal Application Form 310 under VAT,

    b. Appeal Application Form IX(B) under CST,

    c. Application for Stay Form 311,

    d. Delay Condonation Application,

    e. Appeal Withdrawal Application,

    f. Restoration Application against Summary Rejection of Appeal,

    g. Restoration Application against Appeal Dismissal,

    h. Miscellaneous Appeal Application.

2.2 The dealers are using these functionalities since the introduction of online Appeal filing in December 2019. The dealers have to file the online Appeal Application and pay the requisite amount of part payment along with Appeal Application only in the Appeal Module tile. The dealers can also attach the necessary files or documentary evidences as required or as desired while filing these Applications. Filing of Appeal Application with necessary documentary evidences will reduce further submission during the Appeal proceedings and will ultimately help in early disposal of Appeals.

2.3 The use of this facility is already explained in the Trade Circular 55 T of 2019. User Manual for the same is also available on the Website. The introduction of online submission of documents by other means and of virtual hearing as explained in below paras will not alter this procedure.

The filing of online Appeal Application and part payment thereof will be continued as earlier.

3. New appeals under allied acts:

For filing the Appeal Application under allied Act other than VAT and CST, the Applicant may submit the Memorandum of Appeals with requisite payment proofs, Form 708/709, Grounds of Appeals, Stay Application, Delay Condonation Application, Contact details and other supporting documents through mail communication as detailed below in point no 4. In such cases, if all the submissions are in order, then the Appellate Officer after verifying all the details will communicate the Applicant, the Appeal Case Number and further requirements on mail only. The date of submission of correct and complete Memorandum of Appeal in the mail to the Appellate Officer will be considered the date of filing of Appeals. If any discrepancies are found in the submission of Appeal Memorandum, the Appellate Officer will communicate such discrepancies to the Applicant through mail and can decide the further actions according to the reply received or not received of the Applicant. He/she may decide to not accept appeal application online in case discrepancies communicated are not resolved by applicant.

4. Submission of documents on Official Mail ID of the Officer:

4.1 It is now decided that the dealers or their authorized representative can submit the documents, records or any other evidences online on the Official Mail ID of the Appellate Officers. The Official Mail ID of the Appellate Officers are attached with this Circular as an Annexure-A.

4.2 The guideline / instructions in this behalf are as follows:

a. First communication to the Appellate mail ID shall be from the Registered Mail ID of the dealer only. The Registered Mail ID shall be the same as given in Dealer profile. So, the appellants shall update the Registered Mail ID in the dealer profile (If it is not updated) and send the mail from the same Mail ID only. If appellant wants to be represented by authorized representative (including lawyer, STP, CA, etc.); then appellant has to send the signed and scanned Authority Letter of the Authorized person along with this mail. The Mail ID of such person is also required to be send along with this mail only. If the Authority Letter is already submitted physically to the Appellate Officer, the dealer only requires to communicate the Mail ID of such Authorized Person.

b. Communication to the Official E Mail ID of the Appellate Officer only will be considered as a valid submission of record. Submission to any other mail ID will not be considered while deciding the Appeal case.

c. The subject of such E Mail shall contain the TIN, Act, Period of Order, Name of Dealer and Appeal Case Number to facilitate the smooth functioning. This mail communication can be done for all cases whether the Application is filed online or physical under all Acts (Except GST Appeals).

d. The content of the mail shall include the Name of person, Mobile Number, Mail ID (If other than from which mail is sent), Designation (CA, STP, Advocate, Accounts Manager, Taxation Head, etc.) of the person. It should also contain the Certification that whatever documents and records submitted along with the mail are true and correct.

e. The Index mentioning the Serial Number, Name of the files attached and Page Numbers in each file shall be submitted with the mail. The original text material, documents, petition of appeals, as the case may be, and interlocutory submissions etc. shall be prepared electronically by the dealer using MS Word or Open Office software for attaching with this mail.

f. The documents should be converted into Portable Document Format (PDF) using any PDF converter or in-built PDF conversion plug-in provided in the software.

g. Where the document is not a text document and has to be submitted in Appeals, the document should be scanned and saved as a PDF document.

h. A single PDF file shall be prepared depending on the nature of documents. For example, if sale register and purchase register is to be submitted, two separate PDF files shall be generated, one for sale register and another for purchase register.

i. The file format shall be in PDF only. But if the Appellate Officer specifically asks for submission in some other formats like Word, Excel, etc., the same can be submitted with mail.

j. The documents, records, evidences, etc. submitted with the mail shall be numbered properly. The Names of the files attached with the Mail shall be self-explanatory and preferably bear the Name of the dealer. Example Swastik Corporation Sales Summary, Olympic Traders supplementary J2, Mitsubishi Corporation Received C Forms List, etc.

k. The Text/ Excel document shall be converted into single PDF File and then shall be attached with the Mail.

l. The maximum permissible size limit of submission of documents in each mail communication shall not exceed 10 MB. The dealer or Authorized person can send additional mails if required to submit more documents or records.

m. The Mail for each Appeal case shall be sent from one or at the most two mail IDs. The mail shall be sent either from Registered Mail ID of the dealer or from Authorized representative. Mails from any other maid IDs of non-authorized / ad-hoc persons like Assistant of CA/STP will not be taken into consideration.

n. Files uploaded on Google drive or any other storage cloud will not be considered as valid submission and will not be accepted.

5. Virtual or E Hearing through MS Teams Application:

5.1 Hearing is an integral part of any Appeal proceedings and in order to enable e-hearing / virtual hearing Department has decided to use MS Teams Application to conduct the E Hearing in Appeal proceedings.

5.2 The use of MS Teams Application shall be done for all the matters which are pending and also the matters that will be filed in future. Appellant and/or his representative should download Microsoft Teams app and should have a good quality internet connection.

5.3 The Appellate Officer will create the hearing event by using the MS Teams Application for scheduled date and time.

5.4 The Appellate Officer will then send the link of such hearing to the Registered Mail ID of the dealer and Authorized Representative well in advance.

5.5 If the dealer or the Authorized representative wish to receive the link to some another Mail ID, they will have to communicate the Mobile Number and valid E Mail ID to the Appellate Officer for sending the link for Appeal hearing along with the Letter of Authority as prescribed by the law.

5.6 This communication of mobile number and Mail ID shall be done on the Official Mail ID of the Appellate Officer as given in Annexure-A.

5.7 The dealer and Authorized Representative can attend the E Hearing on MS Teams Application by clicking on this link and connecting to the MS Teams Application on scheduled date and time.

5.8 The same link can be sent by Appellate Officer to any such third person, if required for the purpose of Appeal proceeding. The third person also can join the hearing by clicking on the link sent to his Mail ID.

5.9 The persons attending the E hearing shall carry the ID proofs with them.

The Appellate Officer, if required can ask for showing the ID proof from the person attending the E hearing. This is for the security and proving the genuineness of the persons attending the hearing online.

5.10 The Officers and all other person shall ensure hassle free and high speed internet connection well in advance before start of the E hearing event.

5.11 If it is not possible for dealer or Authorized representative to attend the E hearing for any reason, he shall communicate the same in advance to the Appellate Officer and request for adjournment. So far as possible hearing time and date may be decided mutually by appellate officer and appellant. However, decision of appellate officer will prevail in case of disagreement.

5.12 During the E hearing, if more than one persons are involved, all the parties shall present their contention one by one. Another person shall not intervene during the presentation of matter by first person.

5.13 At the end of every hearing through the E-hearing mechanism, the Appellate officer shall conduct a hearing activity in SAP Appeal Module (where the case is created in Appeal Module), mention the details of the e-hearing in the Proceeding Sheet and download and digitally sign the proceeding sheet. Such signed proceeding sheet shall be mailed to the Mail ID of the attendees. The Attendees subsequently shall download, sign, scan and send this scanned proceeding sheet to the Official Mail Id of the Appellate Officer. If the appellant/attendees have any objection on the said proceeding sheet, he/they can submit written submission by mail to the Appellate Officer within same time limit i.e.7 days from receipt of such proceeding sheet.

5.14 This process of hearing can be repeated for several times. But care should be taken to create the proper record of each hearing.

5.15 Standard protocol and etiquettes including a proper dress code shall be observed by the Officers and all the attendees for such E hearing.

6. General Instructions:

6.1 The contact details of existing Appellate Officers are provided with Annexure A to this circular. Any changes in the contact details will be notified separately.

6.2 The dealers can also use the facility of "Contact Us" provided on the Department Website under the Head "About Us". The link for the same is https:// www.mahags t.gov.in/en/contactus. Dealer can directly type this URL to go to Contact Us page on the Department website.

6.3 The procedure mentioned above for online submission of documents and E hearing in no way substitutes the online filing of Appeal Applications and Part Payments thereof under the VAT and CST Act. Instructions issued in that respect in Trade Circular 55 T of 2019 remain valid and operative.

6.4 In case of MVAT & CST appeals, the dealers shall pay the part payment (Pre-deposit) amounts along with the Appeal Application only with in the Appeal Module. Payments made in any other way outside the Appeal Module (Under VAT and CST Act) will not be considered as part payment of disputed amount paid along with the Appeal Application.

6.5 The functionality of online issuance of various Appeal Orders under VAT and CST Act is already in place. The issuance and service of Appeal Orders should be done through system only. The date of E service of Orders to registered mail ID through system shall be considered valid service date for all further purposes. Hence, all the dealers shall time to time update the Registered Mail ID and Mobile Number available in the system.

6.6 In case where circumstances of legal provisions or other renders it necessary for hearing in person, the Appellate Officer may opt to conduct personal hearing by physical presence. The Appellate Officer also may call for presentation and submission of documents or book of accounts in person for verification. The appellant may also request appellate authority to conduct physical hearing (with reasonable cause for requesting physical attendance) during the Appeal proceedings. In such circumstances, the same will be carried out with mutually suitable timing of the Officer and the dealer. The instructions as enumerated above with respect to E submission and E Hearing shall not be applicable in such cases.

6.7 However, it is needless to say that during physical hearing all the standard safety norms all safety measure such as wearing of masks, use of hand sanitizers, frequent hand wash, maintaining physical distancing shall be observed by all the persons.

6.8 The original copies of the documents that are scanned and certified as true and correct either by CA/Advocate and/ or appellant at the time of e-filing and thereafter should be preserved for production upon being directed by authorities at any time in future till the period prescribed in Act or for such period if the dealer prefers further appeal in the matter. The Letter of authority should also be preserved for such period of time as may be prescribed.

6.9 It is to be noted that the responsibility for producing the originals and proving their genuineness lies with the appellant as he/she or his representative has electronically filed the copies thereof.

6.10 The documents and statements submitted already to the Appellate Officer need not to be submitted again through online process.

The guidelines of this circular are procedural in nature and hence cannot be made use of interpretation of provisions of the law. These are further subject to any change due to unforeseen circumstances of COVID-19 or as decided by the Department, which would be informed in due course. It is requested to bring it to the member to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully,

Sd/-

(Sanjeev Kumar)

Commissioner of State Tax,

Maharashtra State, Mumbai

ANNEXURE A
ZONE DIVISION LOCATION DESK ID USER NAME CADRE EMAIL ID
NAGPUR AMRAVATI AMRAVATI AMR-APP-F-001 Vaijanath Digambar Kamthewad JOINT COMMISSIONER OF STATE TAX kamthewad.vd@mahagst gov.in
NASHIK AURANGABAD AURANGABAD AUR-APP-F-001 Bhausaheb Vishram Borhade JOINT COMMISSIONER OF STATE TAX borhade.bv@imahagst.gov.in
ZONE 1 CST-AP1 MUMBAI CST-APP-F-001 Teuram Rupchand Ramnani JOINT COMMISSIONER OF STATE TAX ramnani.tr@mahagst.gov. in
ZONE 1 CST-AP2 MUMBAI CST-APP-F-002 Govind Vasantrao Bilolikar JOINT COMMISSIONER OF STATE TAX bilolikar.gv@mahagst.gov.in
ZONE 1 CST-AP3 MUMBAI CST-APP-F-003 Ajit Anant Chahure JOINT COMMISSIONER OF STATE TAX chahure.aa@mahagst.gov. in
ZONE 2 CST-AP4 MUMBAI CST-APP-F-004 Rajeshree Girish Nadgauda JOINT COMMISSIONER OF STATE TAX nadgauda. rg@mahagst.gov.in
ZONE 2 CST-APS MUMBAI CST-APP-F-005 Rajendra Daulatrao Adsul JOINT COMMISSIONER OF STATE TAX adsul.rd@mahagst.gov.in
ZONE 4 CST-AP6 MUMBAI CST-APP-F-006 Shrikant Jyotiram Beley JOINT COMMISSIONER OF STATE TAX beley.sj@mahagst.gov.m
KOLHAPUR KOLHAPUR KOLHAPUR KOL-APP-F-001 Sanjay Vasantrao Jagtap JOINT COMMISSIONER OF STATE TAX jagtap.sv@mahagst.gov.in
ZONE 2 MUMBAI-007 MUMBAI MUM-VAT-F-701 Hemantkumar Ramkrishna Kapgate JOINT COMMISSIONER OF STATE TAX kapgate.hr@mahagst.gov.in
ZONE 2 MUMBAI-008 MUMBAI MUM-VAT-F-702 JAYANT DINKAR PATIL JOINT COMMISSIONER OF STATE TAX patil.jd@mahagst.gov.in
ZONE 2 MUMBAI-005 MUMBAI MUM-VAT-F-901 Vijay Dudharam Manapure JOINT COMMISSIONER OF STATE TAX manapure.vd@mahagst.gov.in
ZONE 2 MUMBAI-006 MUMBAI MUM-VAT-F-902 Satish Shivajirao Lobar JOINT COMMISSIONER OF STATE TAX lohar.ss@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-APP-F-001 Vaijanath Digambar Kamthewad JOINT COMMISSIONER OF STATE TAX kamthewad. vd@mahagst.gov. in
NASHiK NASHIK NASHIK NAS-APP-F-001 Bhausaheb Vishram Borhade JOINT COMMISSIONER OF STATE TAX borhade. bv@mahagst.gov.in
THANE PALGHAR PALGHAR PAL-APP-F-001 Vasant Chindhu Pichad JOINT COMMISSIONER OF STATE TAX pichad. vc@mahagst.gov.in
PUNE PUNE-AP1 PUNE PUN-APP-F-001 JEETENDRA RAMCHANDRA BANSODE JOINT COMMISSIONER OF STATE TAX bansode.jr@mahagst.gov.in
PUNE PUNE-AP2 PUNE PUN-APP-F-002 Kiran Sharadrao Nandedkar JOINT COMMISSIONER OF STATE TAX nandedkar.ks@mahagst.gov.in
PUNE PUNE-002 PUNE PUN-VAT-F-001 Reshma BhaskarGhanekar JOINT COMMISSIONER OF STATE TAX ghanekar.rb@mahagst.gov.in
PUNE PUNE-LTU-002 PUNE PUN-VAT-F-602 Renuka Kiran Nandedkar JOINT COMMISSIONER OF STATE TAX nandedkar.rk@mahagst.gov in
PUNE PUNE-004 PUNE PUN-VAT-F-701 Umakant Annarao Birajdar JOINT COMMISSIONER OF STATE TAX birajdar.ua@mahagst.gov.in
PUNE PUNE-003 PUNE PUN-VAT-F-801 Deepak Limbajirao Bhandare JOINT COMMISSIONER OF STATE TAX bhandare.dl@mahagst.gov.in
THANE RAIGAD RAIGAD RAI-APP-F-001 RAMESH BHAGUJIJAID JOINT COMMISSIONER OF STATE TAX jaid.rb@mahagst.gov.in
KOLHAPUR SOLAPUR SOLAPUR SOL-APP-F-OOl Niranjan Kumar Joshi JOINT COMMISSIONER OF STATE TAX joshi.nk@mahagst.gov.in
THANE THANE THANE THA-APP-F-001 Vasant Chindhu Pichad JOINT COMMISSIONER OF STATE TAX pichad.vc@mahagst.gov.in
THANE THANE THANE THA-PTO-F-001 Sanjivkumar Anandrao Kadam JOINT COMMISSIONER OF STATE TAX kadam.sa@mahagst.gov.in
ZONE 4 CST-AP7 MUMBAI MUM-VAT-F-102 Bharat Bhimsing Rathod JOINT COMMISSIONER OF STATE TAX rathod.bb@mahagst.gov.in
ZONE 4 CST-AP8 MUMBAI MUM-VAT-F-501 RAJENDRA DATTATRAY BHAGAT JOINT COMMISSIONER OF STATE TAX bhagat.rd@mahagst.gov.in
NASHIK NASHIK AHMEDNAGAR AHM-VAT-E-001 Rajeshwar Prabhakar Raut DEPUTY COMMISSIONER OF STATE TAX raut.rp@m3hagst.gov.in
THANE RAIGAD ALIBAG ALI-VAT-E-001 Vikas Nandkumar Kale DEPUTY COMMISSIONER OF STATE TAX kale.vn@mahagst.gov.in
THANE RAIGAD AU8AG ALI-VAT-E-002 Shrimant Dnyanoba Tandale DEPUTY COMMISSIONER OF STATE TAX tandale.sd@mahagst.gov.in
NAGPUR AMRAVATI AMRAVATI AMR-VAT-E-001 Vinod Haribhau Deodekar DEPUTY COMMISSIONER OF STATE TAX DEODEKAR. VH@mahagst.gov.in
NASHIK AURANGABAD AURANGABAD AUR-VAT-E-001 Ramkrishna Shripatrao Joshi DEPUTY COMMISSIONER OF STATE TAX joshi.rs@mahagst.gov.in
THANE PALGHAR BHAYANDAR BHY-VAT-E-001 Rupchand Urkudaji Maundekar DEPUTY COMMISSIONER OF STATE TAX maundekar.ru@mahagst.gov.in
NAGPUR NAGPUR CHANDRAPUR CHA-VAT-E-001 Gopal Shrawankumar Mankar DEPUTY COMMISSIONER OF STATE TAX mankar.gs@mahagst.gov. in
SCS CST-HQ5 MUMBAI CST-ADM-E-013 Kavita Rajeev Tambe DEPUTY COMMISSIONER OF STATE TAX tambe. kr@mahagst.gov.in
ZONE 2 MUMBAI-008 MUMBAI CST-APP-E-001 Shailesh Chandraprakash Somani DEPUTY COMMISSIONER OF STATE TAX somani. sc@mahagst.gov.in
ZONE 4 MUMBAI-009 MUMBAI CST-APP-E-002 Baban Raibhan Zagare DEPUTY COMMISSIONER OF STATE TAX zagare.br@mahagst.gov.in
ZONE 4 MUMBAI-012 MUMBAI CST-APP-E-003 Sunilkumar Kondiba Lambate DEPUTY COMMISSIONER OF STATE TAX lambate.sk@mahagst.gov.in
ZONE 2 MUM8AI-011 MUMBAI CST-APP-E-004 Vijay Eknath Kumbhar DEPUTY COMMISSIONER OF STATE TAX kumbhar.ve@mahagst.gov.in
ZONE 4 MUMBAI-010 MUMBAI CST-APP-E-005 Ashish M PATIL DEPUTY COMMISSIONER OF STATE TAX patil.am@mahagst.gov.m
ZONE 4 MUMBAI-013 MUMBAI CST-APP-E-006 Rekha Sakharam Phate DEPUTY COMMISSIONER OF STATE TAX ugale.rr@mahagst.gov.in
ZONE 4 CST-AUI MUMBAI CST-AUI-E-001 Gulab Bajirao Parve DEPUTY COMMISSIONER OF STATE TAX parve.gb@mahagst.gov.in
ZONE 2 MUMBAI-007 MUMBAI CST-LGL-E-001 Rajesh Chetandas Adwani DEPUTY COMMISSIONER OF STATE TAX adwani.rc@mahagst.gov.in
NASHIK DHULE DHULE DHU-VAT-E-001 Dilip Karbhari Zalte DEPUTY COMMISSIONER OF STATE TAX zalte.dk@mahagst.gov. in
NASHIK DHULE JALGAON JAG-VAT-E-001 Dilip Karbhari Zalte DEPUTY COMMISSIONER OF STATE TAX zalte.dk@mahagst.gov.in
NASHIK DHULE JALGAON JAG-VAT-E-002 Sudhir Gajanan Kumbhar DEPUTY COMMISSIONER OF STATE TAX kumbhar.sg@mahagst.gov.in
NASHIK AURANGABAD JALNA JAL-VAT-E-001 Santosh Chandrakishan Shrlwastav DEPUTY COMMISSIONER OF STATE TAX santosh. cs@mahagst.gov.in
THANE THANE KALYAN KAL-VAT-E-001 Vishwanath Kishanrao Painjane DEPUTY COMMISSIONER OF STATE TAX painjane.vk@mahagst.gov. in
THANE THANE KALYAN KAL-VAT-E-004 Mohan Rajaram Bagade DEPUTY COMMISSIONER OF STATE TAX bagade.mr@mahagst.gov.in
KOLHAPUR KOLHAPUR KOLHAPUR KOL-BST-E-001 vaishali Shailendra Kashid DEPUTY COMMISSIONER OF STATE TAX kashid. vs@mahagst.gov.in
KOLHAPUR KOLHAPUR KOLHAPUR KOL-VAT-E-001 Hemant Vasantrao Jadhav DEPUTY COMMISSIONER OF STATE TAX jadhav.hv@mahagst.gov.in
ZONE 2 MUMBAI-BST MUMBAI MUM-BST-E-002 Nelsonmohan Samuel Mohite DEPUTY COMMISSIONER OF STATE TAX mohite. ns@mahagst.gov.in
ZONE 1 MUMBAI-PTO MUMBAI MUM-PTO-E-001 8hausing Babusing Pawar DEPUTY COMMISSIONER OF STATE TAX pawar.bb@mahagst.gov.in
ZONE 1 MUMBAI-PTO MUMBAI MUM-PTO-E-002 Balasaheb Baban Satpute DEPUTY COMMISSIONER OF STATE TAX satpute.bb@mahagst.gov.in
ZONE 2 MUMBAI-007 MUMBAI MUM-VAT-E-706 Rajendra Maruti Tilekar DEPUTY COMMISSIONER OF STATE TAX tilekar. rm@mahagst.gov.in
ZONE 2 MUMBAI-008 MUMBAI MUM-VAT-E-711 Nilkanth Sudam Ghogare DEPUTY COMMISSIONER OF STATE TAX ghogare.ns@mahagst.gov.in
ZONE 2 MUMBAI-008 MUMBAI MUM-VAT-E-713 Rupali Dnyandeo Barkund DEPUTY COMMISSIONER OF STATE TAX barkund.rd@mahagst.gov.in
ZONE 2 MUMBAI-008 MUMBAI MUM-VAT-E-714 Kavita Bhimrao Patil DEPUTY COMMISSIONER OF STATE TAX patil.kavita@mahagst.gov.m
ZONE 2 MUMBAI-008 MUMBAI MUM-VAT-E-715 Baba Yasnwant Kolekar DEPUTY COMMISSIONER OF STATE TAX kolekar. by@mahagst.gov.in
ZONE 1 MUMBAI-001 MUMBAI MUM-VAT-E-803 Balaji Narayan Janagle DEPUTY COMMISSIONER OF STATE TAX janagle.bn@mahagst.gov. in
ZONE 1 MUMBAI-002 MUMBAI MUM-VAT-E-810 Parag Divakar Mahajan DEPUTY COMMISSIONER OF STATE TAX mahajan.pd@mahagst.gov.in
ZONE 1 MUMBAI-003 MUMBAI MUM-VAT-E-815 Rajendra Anandrao Sawdekar DEPUTY COMMISSIONER OF STATE TAX sawdekar.ra@mahagst.gov.in
ZONE 1 MUMBAI-003 MUMBAI MUM-VAT-E-817 Mariyam Raunakkhan Tadvi DEPUTY COMMISSIONER OF STATE TAX tadvi.mr@mahagst.gov.in
ZONE 1 MUMBAI-004 MUMBAI MUM-VAT-E-824 vijayGopairao Kale DEPUTY COMMISSIONER OF STATE TAX kale.vg@mahagst.gov.in
ZONE 2 MUMBAI-005 MUMBAI MUM-VAT-E-903 KishorSevak PAWAR DEPUTY COMMISSIONER OF STATE TAX pawar.ks@mahagst.gov.in
ZONE 2 MUMBAI-005 MUMBAI MUM-VAT-E-904 Ramesh Dattatray Shendge DEPUTY COMMISSIONER OF STATE TAX shendge.rd@mahagst.gov.in
ZONE 2 MUMBAI-005 MUMBAI MUM-VAT-E-905 Pramod Chandrakant Bargaje DEPUTY COMMISSIONER OF STATE TAX bargaje.pc@mahagst.gov.in
ZONE 2 MUMBAI-005 MUMBAI MUM-VAT-E-907 Sangeeta Vishwajeet Nikam DEPUTY COMMISSIONER OF STATE TAX nikam.sv@mahagst.gov.in
ZONE 2 MUMBAI-006 MUMBAI MUM-VAT-E-913 NAYANA MANGESH GONDAVALE DEPUTY COMMISSIONER OF STATE TAX gondava!e.nm@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-VAT-E-001 Vinod Marotrao Ingole DEPUTY COMMISSIONER OF STATE TAX ingole.vm@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-VAT-E-002 Sunil Vasantrao Lahane DEPUTY COMMISSIONER OF STATE TAX iahane.sv@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-VAT-E-004 Sangeeta Sandeep Mahajan DEPUTY COMMISSIONER OF STATE TAX mahajan.ss@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG VAT-E-009 Sahebrao Chintaman Patil DEPUTY COMMISSIONER OF STATE TAX patil. sc@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-VAT-E-010 Arvind Baburao Ahirkar DEPUTY COMMISSIONER OF STATE TAX ahirkar.ab@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-VAT-E-011 Suresh Nivrutti Shendge DEPUTY COMMISSIONER OF STATE TAX shendge. sn@mahagst.gov.in
NAGPUR NAGPUR NAGPUR NAG-VAT-E-012 SADASHIV BALKRISHNA KULKARNI DEPUTY COMMISSIONER OF STATE TAX kulk3rni.sad@mahagst.g0v.in
NAGPUR NANDED NANDED NAN-VAT-E-001 Rahul Vlthalrao Walse DEPUTY COMMISSIONER OF STATE TAX walse.rv@mahagst.gov.in
NASHIK NASHIK NASHIK NAS-VAT-E-001 Chandrakant Dhondlram Jadhav DEPUTY COMMISSIONER OF STATE TAX jadhav.cd@mahagst.gov.in
THANE PALGHAR PALGHAR PAL-VAT-E-001 Rajesh Chandrakant Vishe DEPUTY COMMISSIONER OF STATE TAX vishe. rc@mahagst.gov.in
PUNE PUNE-001 PUNE PUN-APP-E-001 Chandrakant Savaleram Bhusari DEPUTY COMMISSIONER OF STATE TAX bhusari.cs@mahagst.gov.in
PUNE PUNE-003 PUNE PUN-APP-E-002 Mahesh Madhukar Jagtap DEPUTY COMMISSIONER OF STATE TAX jagtap.mm@mahagst.gov.in
PUNE PUNE-002 PUNE PUN-SUR-E-001 Amit Dnyandevrao Shendarkar DEPUTY COMMISSIONER OF STATE TAX shendarkar.ad@mahagst.gov.in
PUNE PUNE-004 PUNE PUN-VAT-E-703 Ujwala Dadasaheb Londhe DEPUTY COMMISSIONER OF STATE TAX londhe.ud@mahagst.gov.in
THANE RAIGAD RAIGAD RAI-VAT-E-001 Hemant Laxmanrao Babhulkar DEPUTY COMMISSIONER OF STATE TAX babhulkar.hl@mahagst.gov.in
KOLHAPUR KOLHAPUR RATNAGIRI RAT-VAT-E-002 Sunil Balkrishna Kangude DEPUTY COMMISSIONER OF STATE TAX kangude.sb@mahagst.gov.in
KOLHAPUR KOLHAPUR SATARA SAT-VAT-E-001 Anil Baburao Dhotre DEPUTY COMMISSIONER OF STATE TAX dhotre.ab@mahagst.gov.in
KOLHAPUR KOLHAPUR SATARA SAT-VAT-E-003 Bhagyashree Arvind Pawar DEPUTY COMMISSIONER OF STATE TAX pawar.ba@mahagst.govm
KOLHAPUR KOLHAPUR SATARA SAT-VAT-E-004 Jai Tushar Wakchaure DEPUTY COMMISSIONER OF STATE TAX wakchaure.jt@mahagst.gov.in
KOLHAPUR SOLAPUR SOLAPUR SOL-VAT-E-001 Sachin Maruti Bansode DEPUTY COMMISSIONER OF STATE TAX bansode.sm@mahagst.gov.in
THANE THANE THANE THA-VAT-E-001 Jayant Govind Kanade DEPUTY COMMISSIONER OF STATE TAX kanade. jg@mahagst.gov.in
THANE THANE THANE THA-VAT-E-002 SALEEMPASHA ABDULRAHIM SHAIKH DEPUTY COMMISSIONER OF STATE TAX shaikh, sa@mahagst.gov.in