This notification from the Delhi Government's Department of Trade and Taxes designates revisional authorities under Section 108 of the Delhi Goods and Services Tax Act, 2017 (DGST Act).
Key Changes
The Commissioner of State Tax, Delhi is authorized as the Revisional Authority 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 concerned zone is authorized as the Revisional Authority for decisions or orders passed by the Assistant Commissioner/GSTO of State Tax, Delhi.
These authorizations are made under Section 108 of the Delhi Goods and Services Tax Act, 2017 (Act 03 of 2017), in conjunction with Section 5 and clause (99) of Section 2 of the same Act.
Impact Analysis
Impact on Taxpayers
Could potentially reduce the burden on higher courts if appeals are efficiently handled at the designated revisional authority level.
Impact on Tax Officials
Requires training and clear guidelines for consistent application of the revisional process.
Impact on the Government
Could lead to increased tax revenue collection if disputes are resolved more quickly and effectively.
Suggested Actions
Monitor the effectiveness of the new system and make adjustments as needed.
Key Entities Referenced
Delhi Goods and Services Tax Act, 2017 (Act 03 of 2017): The primary law governing the Goods and Services Tax in Delhi. This notification is based on Sections 2, 5, and 108 of this Act.
Commissioner of State Tax, Delhi: Designated as the Revisional Authority for appeals against decisions of Special/Additional/Joint Commissioners.
Special/Additional/Joint Commissioner of State Tax, Delhi: Their decisions are subject to revision by the Commissioner of State Tax, Delhi.
Assistant Commissioner/GSTO of State Tax, Delhi: Their decisions are subject to revision by the Special/Additional/Joint Commissioner of the relevant zone.
Government of the National Capital Territory of Delhi: The issuing authority of the notification.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एएसस..जजीी..--डडीी..एएxललxx..G--अअID..H--11x33xx00 9922002244--225577114444
SSGG--DDLLxx--EExG--11ID33E00x99x22x00 2244--225577114444
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 234] दिल्ली, बृहस्ट्प जतवार, जसतम्ब र 12, 2024/भाद्र 21, 1946 [रा.रा.रा.क्षे.दि. स.ं 184
No. 234] DELHI, THURSDAY, SEPTEMBER 12, 2024/BHADRA 21, 1946 [N. C. T. D. No. 184
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
fnYyh] 12 flrEcj] 2024
.
. . .—jk’Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky] fnYYkh eky
vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ dh /kkjk 2 ds [kaM ¼99½ ds lkFk ifBr /kkjk 5 ds çko/kkuks a ds vuqlj.k esa
¼blds ckn lanfHkZr½ ¼mä vf/kfu;e ds vuqlkj½]
¼v½ fo'ks"k vk;qä@vij vk;qä@la;qä jkT; dj vk;qä] fnYyh }kjk ikfjr fu.kZ;ks a ;k vkn's kks a ds fy, jkT; dj
vk;qä] fnYyh% vkSj
¼c½ jkT; dj ds lgk;d vk;qä@th,lVhvks] fnYyh }kjk ikfjr fu.kZ;ks a ;k vkn's kks a ds fy, lacaf/kr {ks= ds jkT;
dj ds fo'ks"k vk;qä@vij vk;qä@la;qä vk;qäA
mä vf/kfu;e dh /kkjk 108 ds rgr iqujh{k.k çkf/kdkjh ds :i eas vf/k—r gSaA
jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky
ds vkns'k ls rFkk muds uke ij]
papy ;kno, vk;qä ¼jkT; dj½
5891 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
(Policy Branch)
NOTIFICATION
Delhi, the 12th September, 2024
No. 05/2020—State Tax
No. F. 3(540)/GST/Policy/2023/ 1972.—In pursuance of the provisions of section 5 read with clause (99)
of section 2 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereinafter referred to as the said Act),
(a) the Commissioner of State Tax, Delhi for decisions or orders passed by the Special
Commissioner/Additional Commissioner/Joint Commissioner of State Tax, Delhi; and
(b) the Special Commissioner/Additional Commissioner/Joint Commissioner of State Tax of zone
concerned for decisions or orders passed by the Assistant Commissioner/GSTO of State Tax, Delhi.
are hereby authorized as the Revisional Authority under section 108 of the said Act.
By Order and in The Name of Lt. Governor
National Capital Territory of Delhi
CHANCHAL YADAV, Commissioner (State Tax)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.