EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1078, CUTTACK, TUESDAY, AUGUST 25, 2020/ BHADRA 3, 1942
FINANCE DEPARTMENT
NOTIFICATION
The 25th August, 2020
S.R.O.No. 185/2020.— In pursuance of the provisions of Section 5 read with clause (99) of Section 2 of the Odisha Goods and Services Tax Act., 2017 (Odisha Act. 7 of 2017), (hereinafter referred to as the said Act.), the State Government do hereby authorize,-
(a) The Commissioner of State tax, Odisha for decisions or orders passed by the Additional or Joint Commissioner of State tax, Odisha; and
(b) The Additional or Joint Commissioner of State tax, Odisha for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner State tax, Odisha,
as the Revisional Authority under section 108 of the said Act.
[No.23839-FIN-CT1-TAX-0036/2020/FIN]
By Order of the Governor
SAUMYAJIT ROUT Deputy Secretary to Government
Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10 OGP/SBP Ex.Gaz. 484-173+10