THE ODISHA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 9871/CT, PoL-48/1/2016-Policy, Dated 30th July, 2019

In exercise of the powers conferred by sub-section (3) of section 5 of the Odisha Goods and Services Tax Act, 2017. I Bishnupada Sethi, IAS, Commissioner of State Tax, do hereby delegate the powers conferred on the Commissioner in Section 83 of the said Act and Rule 159 of the Odisha Goods and Services Tax Rules, 2017 to the Officers mentioned in column (1) of the table below for the purpose of protecting the interest of Government revenue and exercise of the said power shall be subject to the conditions and limitations prescribed under column (2).

Officers Delegated with the power of the Commissioner in Section 83 of the Odisha Goods and Services Tax Act, 2017 and Rule 159 of the Odisha Goods and Services Tax Rules, 2017

Conditions and Limitations

(1)

(2)

1. Joint Commissioner of State Tax, Enforcement Ranges

2. Joint Commissioner of State Tax, Territorial Ranges except the Joint Commissioner (Appeal)

3. Joint Commissioner of State Tax, Territorial Circles

1. Officer invoking the power of provisional attachment of any properly including bank account belonging to any taxable person must record the reason for doing so in writing.

2. Approval of the next Higher Authority must be obtained either before or within five days of issuing the provisional attachment order.

(Bishnupada Sethi, I.A.S)

Commissioner of State Tax

Odisha, Cuttack