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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Revisional Authority designated: Commissioner and subordinate commissioners empowered to revise lower tax officers' decisions under state GST law.</h1> The State Government designates the Revisional Authority under section 108 of the Odisha GST Act: the Commissioner of State Tax may revise decisions/orders of the Additional or Joint Commissioner of State Tax; and the Additional or Joint Commissioner of State Tax may revise decisions/orders of the Deputy Commissioner or Assistant Commissioner of State Tax, establishing a two-tier revisional delegation within the State GST administrative hierarchy.

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