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        Case ID :
        GST - States

        Additional Commissioner (Appeals) to carry out purpose of section 107 of HP GST Act. - EXN-B(1)-3/2018 - Himachal Pradesh SGST

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        Appointment of Additional Commissioner (Appeals) confers authority to exercise appellate powers under section 107 for state GST appeals. The Governor, invoking section 3 of the Himachal Pradesh GST Act and rule 109A, appoints Sh. Hitesh Sharma as Additional Commissioner (Appeals) for all zones to carry out the purposes of section 107; he shall exercise the powers of the Additional Commissioner (Appeals) in addition to his existing assignments.
                          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.

                                Appointment of Additional Commissioner (Appeals) confers authority to exercise appellate powers under section 107 for state GST appeals.

                                The Governor, invoking section 3 of the Himachal Pradesh GST Act and rule 109A, appoints Sh. Hitesh Sharma as Additional Commissioner (Appeals) for all zones to carry out the purposes of section 107; he shall exercise the powers of the Additional Commissioner (Appeals) in addition to his existing assignments.


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