In a recent movement, the Delhi Government has notified the first appellate authority under Delhi Goods and Services Tax Act wherein the Commissioner (State Tax) authorized all the Additional Commissioners to perform the functions of Appellate Authority to hear appeals under section 107 of the Delhi GST.
The Government also notified the proper officers for performing functions relating to detention and confiscation of vehicles during transit under the Delhi GST Act.
As per the provision, any person aggrieved by any decision or order passed Appeals to under this Act or the Central Goods and Services Tax Act by an Appellate adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
In another notification, the Commissioner also authorized all Assistant Commissioners and Goods and Services Tax Officers to perform the functions under sections 129 and 130 of the Delhi Goods and Services Tax Act. These provisions speaks about detention, seizure and release of goods and conveyances in transit and confiscation of goods or conveyances and levy of penalty.To Read the full text of the Notification CLICK HERE