Home Notifications 2019 GST - States GST - States - 2019 Assam SGST This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Delegation of power to Appellate Authorities under Assam GST, Act 2017. - ORDER No. 10/2019-GST - Assam SGSTExtract GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION Appellate Authorities ORDER No. 10/2019-GST The 30th March, 2019 No. CT/GST-12/2017/96.- In exercise of the power conferred under sub-section (3) of section 5 of Assam Goods and Services Tax Act, (hereinafter referred to as the said Act), read with clause (8) of section 2 of the said Act and the rules made thereunder, the Officers specified in column (3) of the Table below, are authorised to act as Appellate Authorities as referred to in section 107 of the said Act, in respect of orders or decisions passed under the said Act by the Adjudicating Authorities mentioned in column (2) of the said Table, within their respective jurisdictions under column (5). Sl.No. Adjudicating Authority/Authorities passing order or decision under the Act Appellate Authority before whom appeal shall lie Head Quarters Jurisdiction (1) (2) (3) (4) (5) 1. Orders or decisions passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Deputy Commissioner of State tax, Guwahati Zone A, Guwahati Zone B, Guwahati Zone C and Dhubri Zone Deputy Commissioner of State tax (Appeals), Guwahati Guwahati The area under the control of Deputy Commissioner of State tax, Guwahati Zone A, Guwahati Zone B, Guwahati Zone C and Dhubri Zone Orders or decisions passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Deputy Commissioner of State tax, Nagaon Zone and Tezpur Zone Deputy Commissioner of State tax (Appeals), Nagaon Nagaon The area under the control of Deputy Commissioner of State tax, Nagaon Zone and Tezpur Zone. Orders or decisions passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Deputy Commissioner of State tax, Jorhat Zone and Sivasagar Zone (only Sivasagar Unit) Deputy Commissioner of State tax (Appeals), Jorhat Jorhat The area under the control of Deputy Commissioner of State tax, Jorhat Zone and Sivasagar Zone (only Sivasagar Unit) Orders or passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Deputy Commissioner of State tax Tinsukia Zone and, Sivasagar Zone (only Dibrugarh unit) Deputy Commissioner of State tax (Appeals), Tinsukia Tinsukia The area under the control of Deputy Commissioner of State tax, Tinsukia Zone and Sivasagar Zone (only Dibrugarh unit) Orders or passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Deputy Commissioner of State tax, Silchar Znne Deputy Commissioner of State tax (Appeals), Silchar Silchar The area under the control of Deputy Commissioner of State tax, Silchar Zone Orders or decisions passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Commissioner of State tax at APEX Office Commissioner of State tax (Appeals), Guwahati Guwahati All Assam 2. Orders or decisions passed by the Deputy Commissioners of State tax Additional Commissioner of State tax, Assam / Joint Commissioner of State tax, Assam Guwahati All Assam 3. Orders or decisions passed by the Joint Commissioners of State tax Commissioner of State tax, Assam / Additional Commissioner of State tax, Assam Guwahati All Assam This Order shall deemed to have come into force with effect from 1 st July, 2017. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.
|