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of <h1>Delhi GST Act Notification: New Revisional Authorities Appointed u/s 108 for State Tax Decisions and Orders.</h1> The Department of Trade and Taxes in Delhi has issued Notification No. 05/2020 under the Delhi Goods and Services Tax Act, 2017, appointing specific authorities as Revisional Authorities. The Commissioner of State Tax, Delhi, is designated for decisions or orders made by the Special Commissioner, Additional Commissioner, or Joint Commissioner of State Tax, Delhi. Meanwhile, the Special Commissioner, Additional Commissioner, or Joint Commissioner of the concerned zone is authorized for decisions or orders made by the Assistant Commissioner or GSTO of State Tax, Delhi. This appointment is in accordance with section 108 of the Act.
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