Delegation of power to Appellate Authorities under Assam GST, Act 2017.

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....f the power conferred under sub-section (3) of section 5 of Assam Goods and Services Tax Act, (hereinafter referred to as the said Act), read with clause (8) of section 2 of the said Act and the rules made thereunder, the Officers specified in column (3) of the Table below, are authorised to act as "Appellate Authorities" as referred to in section 107 of the said Act, in respect of orders or decis....

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.... by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Deputy Commissioner of State tax, Nagaon Zone and Tezpur Zone Deputy Commissioner of State tax (Appeals), Nagaon Nagaon The area under the control of Deputy Commissioner of State tax, Nagaon Zone and Tezpur Zone. Orders or decisions passed by the Assistant Commissioner of State tax or Superintenden....

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.... of Deputy Commissioner of State tax, Silchar Znne Deputy Commissioner of State tax (Appeals), Silchar Silchar The area under the control of Deputy Commissioner of State tax, Silchar Zone Orders or decisions passed by the Assistant Commissioner of State tax or Superintendent of State tax, under the control of Commissioner of State tax at APEX Office Commissioner of State tax (Appeals), Guwaha....