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of <h1>Odisha Appoints Revisional Authorities Under GST Act 2017; Commissioner and Joint Commissioner to Review Tax Decisions per Section 108.</h1> The Government of Odisha, under the Odisha Goods and Services Tax Act, 2017, has appointed specific authorities as Revisional Authorities. The Commissioner of State Tax, Odisha, is authorized to review decisions or orders made by the Additional or Joint Commissioner of State Tax. Similarly, the Additional or Joint Commissioner of State Tax is authorized to review decisions or orders made by the Deputy Commissioner or Assistant Commissioner of State Tax. This appointment is in accordance with section 108 of the Act.
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