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Core Purpose

Notification authorizing designated State Tax officers as Revisional Authority under Section 108 of the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Government of the National Capital Territory of Delhi, Department of Trade and Taxes (Policy Branch), by Notification No. 05/2020-State Tax (No. F.3(540)/GST/Policy/2023/1972) dated 12 September 2024, in pursuance of section 5 read with clause (99) of section 2 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), authorized (a) the Commissioner of State Tax, Delhi, as Revisional Authority for decisions or orders passed by the Special Commissioner, Additional Commissioner, or Joint Commissioner of State Tax, Delhi, and (b) the Special Commissioner, Additional Commissioner, or Joint Commissioner of State Tax of the zone concerned, as Revisional Authority for decisions or orders passed by the Assistant Commissioner or GSTO of State Tax, Delhi, both under section 108 of the said Act. The notification was issued by order and in the name of the Lieutenant Governor of the National Capital Territory of Delhi, and signed by Chanchal Yadav, Commissioner (State Tax).

Full Text

5891 DG/202 4 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99 EXTRAORDINARY PUBLISHED BY AUTHORITY PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 1 2 flrEcj ] 2024 . . . .—jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYYkh ek y vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 2 ds [kaM ¼99½ ds lkFk ifBr /kkjk 5 ds çko/kkuksa ds vuqlj.k esa ¼blds ckn lanfHkZr½ ¼mä vf/kfu;e ds vuqlkj½] ¼v½ fo'ks"k vk;qä@vij vk;qä@la;qä jkT; dj vk;qä] fnYyh }kjk ikfjr fu.kZ;ksa ;k vkns'kksa ds fy, jkT; dj vk;qä] fnYyh% vkSj ¼c½ jkT; dj ds lgk;d vk;qä@th,lVhvks] fnYyh }kjk ikfjr fu.kZ;ksa ;k vkns'kksa ds fy, lacaf/kr {ks= ds jkT; dj ds fo'ks"k vk;qä@vij vk;qä@la;qä vk;qäA mä vf/kfu;e dh /kkjk 108 ds rgr iqujh{k.k çkf/kdkjh ds :i esa vf/k —r gSaA jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky ds vkns'k ls rFkk muds uke ij ] No. 234] DELHI, THURS DAY , SEPTEMBER 12 , 2024 /BHADRA 21, 194 6 [N. C. T. D. No. 184 GOVERNMENT OF INDIA SG-DL-E-13092024-257144 SG-DL-E-13092024-257144 2 DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES (Policy Branch) NOTIFICATION Delhi, the 12th September , 2024 No. 05/2020—State Tax 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 dec isions 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) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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