In pursuant to Government Notification No. FTX.79/2017/74 dated 18th December-2020 on re-designation of cadres and in exercise of the power conferred under sub-section (3) of section 5 of Assam Goods and Services Tax Act 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the "said Act"), read with clause (8) of section 2 of the said Act and the rules made thereunder, the Officers specified in column (3) of the Table below, are authorised to act as "Appellate Authorities" as referred to in section 107 of the said Act, in respect of orders or decisions passed under the said Act by the Adjudicating Authorities mentioned in column (2) of the said Table, within their respective jurisdictions under column (5).
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This Order supersedes this office Order No. 10/2019-GST (CT/GST-12/2017/96) dated 30th March, 2019 and shall be deemed to have come into force with effect from 18th of December, 2020.
anurag goel,
Principal Commissioner of State Tax,
Assam Dispur, Guwahati.