Delegation of power to Appellate Authorities.

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....118: In pursuant to Government Notification No. FTX.79/2017/74 dated 18th December-2020 on re-designation of cadres and in exercise of the power conferred under sub-section (3) of section 5 of Assam Goods and Services Tax Act 2017 (Assam Act No. XXVIII of 2017) (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....

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....State tax (Appeals), Guwahati Guwahati The area under the control of Joint Commissioner of State tax, Guwahati Zone A, Guwahati Zone B, Guwahati Zone C and Dhubri Zone Orders or decisions passed by the Deputy Commissioner of State tax or Assistant Commissioner of State tax, under the control of Joint Commissioner of State tax, Nagaon Zone and Tezpur Zone Joint Commissioner of State tax....

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....Tinsukia The area under the control of Joint Commissioner of State tax, Tinsukia Zone and Sivasagar Zone (only Dibrugarh unit) Orders or decisions passed by the Deputy Commissioner of State tax or Assistant Commissioner of State tax, under the control of Joint Commissioner of State tax, Silchar Zone Joint Commissioner of State tax (Appeals), Silchar Silchar The area under the contro....