The Trade and Tax Department, Delhi on September 12, 2024, notified regarding the authorization of revisional authorities under section 108 of the Delhi Goods and Services Tax Act, 2017.
The following has been stated namely: -
• The Commissioner of State Tax, Delhi for decisions or orders passed by the Special Commissioner/Additional Commissioner/Joint Commissioner of State Tax, Delhi.
• The Special Commissioner/Additional Commissioner/Joint Commissioner of State Tax of the zone concerned for decisions or orders passed by the Assistant Commissioner/GSTO of State Tax, Delhi.
[Notification no. - 05/2020—State Tax]
