Delhi GST Dept Designates Revisional Authorities Under Section 108 of State GST Act

By: Admin
September 14, 2024
Categories: State GST Notification and Circular
4 Min Read

The Delhi Department of Trade and Taxes, via Notification No. F. 3(540)/GST/Policy/2023/1972 dated September 12, 2024, has designated revisional authorities under Section 108 of the Delhi GST Act, 2017. This move empowers certain officials to review tax-related decisions and orders to ensure compliance and accountability within the department.

Key Highlights:

• The Commissioner of State Tax is authorized to review decisions/orders passed by the Special/Additional/Joint Commissioners of State Tax.
• The Special/Additional/Joint Commissioners of respective zones are empowered to review decisions/orders issued by the Assistant Commissioners/GST Officers (GSTOs) of State Tax.

This designation ensures proper oversight, providing a legal framework for revising decisions and orders under the Delhi GST Act, 2017.

Relevant Provisions:

• Section 5 and Section 2(99) of the Delhi GST Act, 2017 outline the powers of the Commissioner of State Tax and define the role of revisional authorities.

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