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    <title>Appointment of Appellate Authorities for Hearing Appeals under Section 107 of the DGST Act, 2017</title>
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    <description>Special Commissioners, Additional Commissioners and Joint Commissioners are authorised to perform the functions of Appellate Authority for appeals under section 107 of the Delhi Goods and Services Tax Act, 2017. The authorisation is exercised under the statutory power to appoint officers and supersedes the earlier authorisation governing appellate functions.</description>
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