Appointment of Revisional Authority under Odisha Goods and Services Tax Act, 2017 - 13538 - FIN-CT1-TAX-0036/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 4th May, 2021 S.R.O. No. - In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), and in supersession of the notification of the Government of Odisha, in the Finance Department No. 23839-FIN-CT1-TAX-0036-2020, dated the 25 th August, 2020, published in the Extraordinary issue No. 1078 of the Odisha Gazette, dated the 25th August, 2020 bearing S.R.O. No. 185/2020, the State Government do hereby authorize the following officers as the Revisional Authority under section 108 of the said Act, namely: (a) The Commissioner of State Tax, Odisha /Special Commissioner of State Tax for decisions or orders passed by the Additional or Joint Commissioner of State Tax; Odisha; (b) The Additional Commissioner of a Territorial Range (excluding Additional Commissioner(Appeal)) for decisions or orders passed by the Deputy Commissioner of State Tax, Odisha; and (c) The Joint Commissioner of State Tax in a Territorial Range (excluding Joint Commissioner (Appeal)) for decisions or orders passed by the Assistant Commissioner of State Tax or State Tax Officer or Additional State Tax Officer: Provided that, where there is no Additional Commissioner of State Tax heading a Territorial Range, the Special Commissioner of State Tax may act as Revisional Authority for decisions or orders passed by the Deputy Commissioner of State Tax, Odisha: Provided further that, where there is no Joint Commissioner of State Tax posted in a Territorial Range, the Additional Commissioner of State Tax heading a Territorial Range may act as Revisional Authority for decisions or orders passed by the Assistant Commissioner of State Tax or State Tax Officer or Additional State Tax Officer. [ No. 13538 - FIN-CT1-TAX-0036/2020] By order of the Governor Special Secretary to Government