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        GST - States

        Supersession of the notification No. S.O. 26/P.A.5/2017/Ss. 2 and 5/2022, dated the 30th March,2022 - S.O. 51/P.A.5/2017/Ss. 2 and 5/2024 - Punjab SGST

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        Revisional Authority powers under section 108 conferred on specified Punjab GST officers, defining scope and jurisdiction. The Commissioner of State Tax, Punjab, by virtue of powers under the Punjab Goods and Services Tax Act, 2017, supersedes a prior notification and confers specified revisional authority powers: Additional Commissioners may revise orders of Joint Commissioners statewide; Joint Commissioners may revise orders of Deputy Commissioners statewide; and Deputy Commissioners may revise orders of Assistant Commissioners and State Tax Officers within their division. The notification takes effect on publication in the Official Gazette.
                          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 powers under section 108 conferred on specified Punjab GST officers, defining scope and jurisdiction.

                                The Commissioner of State Tax, Punjab, by virtue of powers under the Punjab Goods and Services Tax Act, 2017, supersedes a prior notification and confers specified revisional authority powers: Additional Commissioners may revise orders of Joint Commissioners statewide; Joint Commissioners may revise orders of Deputy Commissioners statewide; and Deputy Commissioners may revise orders of Assistant Commissioners and State Tax Officers within their division. The notification takes effect on publication in the Official Gazette.


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