Revisional Authority under Delhi GST Act appointed; Commissioner and zonal commissioners authorised to review subordinate GST orders. The Commissioner of State Tax is authorised as Revisional Authority to review decisions of Special/Additional/Joint Commissioners, and likewise the Special/Additional/Joint Commissioner of the relevant zone is authorised to review decisions of Assistant Commissioners/GST Officers, delegating hierarchical revisional responsibility under the Delhi Goods and Services Tax Act.
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.
Revisional Authority under Delhi GST Act appointed; Commissioner and zonal commissioners authorised to review subordinate GST orders.
The Commissioner of State Tax is authorised as Revisional Authority to review decisions of Special/Additional/Joint Commissioners, and likewise the Special/Additional/Joint Commissioner of the relevant zone is authorised to review decisions of Assistant Commissioners/GST Officers, delegating hierarchical revisional responsibility under the Delhi Goods and Services Tax Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
