The Department of Excise & Taxation, Chandigarh on January 03, 2025, amended an older notification No. 13430 dated November 28, 2023, related to the Union Territory Goods and Service Tax Act.
The following has been stated: -
•In the notification clause (a) shall be substituted as under: The Excise and Taxation Commissioner, UT, Chandigarh to be the Revisional Authority for decisions or orders passed by Additional Excise & Taxation Commissioner or Joint Excise & Taxation Commissioner.
•Clause (c) of the notification shall stand omitted.
The detailed notification is given in the document below.
[Notification No. 308420-S (E&T)-2025/ 221]