Revisional authority appointments under Odisha GST Act: senior tax officers authorised to review and revise orders of subordinate tax officers. The State Government authorises specified senior tax officers as Revisional Authority under section 108 of the Odisha Goods and Services Tax Act, 2017 to review orders of subordinate tax officers, superseding an earlier notification. Designations: Commissioner/Special Commissioner for Additional/Joint Commissioner orders; Additional Commissioner of a Territorial Range for Deputy Commissioner orders; Joint Commissioner of a Territorial Range for Assistant Commissioner, State Tax Officer and Additional State Tax Officer orders. Substitution rules permit the Special Commissioner or the Additional Commissioner to act where respective posts are not filled.
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Provisions expressly mentioned in the judgment/order text.
Revisional authority appointments under Odisha GST Act: senior tax officers authorised to review and revise orders of subordinate tax officers.
The State Government authorises specified senior tax officers as Revisional Authority under section 108 of the Odisha Goods and Services Tax Act, 2017 to review orders of subordinate tax officers, superseding an earlier notification. Designations: Commissioner/Special Commissioner for Additional/Joint Commissioner orders; Additional Commissioner of a Territorial Range for Deputy Commissioner orders; Joint Commissioner of a Territorial Range for Assistant Commissioner, State Tax Officer and Additional State Tax Officer orders. Substitution rules permit the Special Commissioner or the Additional Commissioner to act where respective posts are not filled.
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