Appellate Authority appointment: Additional Commissioners authorised to hear appeals under section 107 of the DGST Act. The Commissioner (State Tax) authorises all Additional Commissioners of the Department of Trade and Taxes to perform the functions of Appellate Authority to hear appeals referred to in the Delhi Goods and Services Tax Act, 2017, exercising powers under sub section (1) of section 5 read with clause (8) of section 2 and the rules framed thereunder.