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