Seeks to appoint Revisional Authority under TGST Act, 2017. - G.O.Ms.No. 78 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017) Revisional Authority under section 108 of the Act Notification - Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 78 Dated: 13-07-2020 Read From the Commissioner of Commercial Tax, Telangana, Hyderabad, Ref No. A(1)/60/2018, Dt. 24.02.2020 and 28.05.2020. ***** ORDER:- The following Notification shall be published in an Extra-ordinary issue of Telangana Gazette dt: 13.07.2020. NOTIFICATION In pursuance of the provisions of section 3 read with clause (99) of section 2 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017) (hereinafter referred to as the said Act), the Government hereby authorize the following officers for revision of decision or orders as the Revisional Authority under section 108 of the Act:- (a) the Commissioner of State Tax for decisions or orders passed by the Additional Commissioner (Grade-I), Additional Commissioners of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Appellate Joint Commissioner of State Tax, Assistant Commissioner of State Tax, State Tax Officer and Deputy State Tax Officer; (b) Additional Commissioner (Grade-I) or Additional Commissioners of State Tax for decisions or orders passed by the Joint Commissioners of State Tax, Appellate Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax, State Tax Officer and Deputy State Tax Officer in respect of the Divisions allotted by the Commissioner; (c) the Joint Commissioner of State Tax for decisions or orders passed by the Deputy Commissioner, Assistant Commissioner, State Tax Officer and Deputy State Tax Officer of the concerned Division; and (d) the Deputy Commissioner of State Tax for decisions or orders passed by the Assistant Commissioner of State Tax, State Tax Officer and Deputy State Tax Officer of the concerned Division; 2. This notification shall be deemed to have come in to force with effect from 13-01-2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT