Seeks to appoint Revisional Authority under DGST Act, 2017 - 05/2020-State Tax - Delhi SGST

DEPARTMENT OF TRADE AND TAXES (Policy Branch) NOTIFICATION NO. 05/2020 State Tax Delhi, the 12th September, 2024 No. F. 3(540)/GST/Policy/2023/ 1972. In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act), (a) the Commissioner of State Tax, Delhi for decisions or orders passed by the Special Commissioner/Additional Commissioner/Joint Commissioner of State Tax, Delhi; and (b) the Special Commissioner/Additional Commissioner/Joint Commissioner of State Tax of zone concerned for decisions or orders passed by the Assistant Commissioner/GSTO of State Tax, Delhi. are hereby authorized as the Revisional Authority under section 108 of the said Act. By Order and in The Name of Lt. Governor National Capital Territory of Delhi CHANCHAL YADAV, Commissioner (State Tax)