Subject: Powers of refund under Delhi GST Act, 2017 - Regarding.
In supersession of earlier order vide F. No. 2(60)/Policy-GST/2018/1490-96 dated 08.02.2018, order vide F. No. 2(60)/Policy-GST/2018/13-18 dated 04.04.2018 and order vide F. No. 2(60)/Policy-GST/2018/117-22 dated 24.05.2019, following Proper Officers i.e. Special Commissioners/ Additional Commissioners/ Joint Commissioners/ Assistant Commissioners/ Goods & Service Tax officers, who have been assigned powers under section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017) are hereby authorised to process and sanction the refund cases under DGST Act in the following manner:-
All refund applications shall be submitted by the Taxpayers in concerned Wards. The Assistant Commissioner/ GSTO concerned shall put up all refund applications to the Sanctioning Authority for decision.
The Officers mentioned in column no. 4 above shall perform the function of Appellate Authority to hear appeals as referred to in Section 107 of DGST, 2017 arising out of orders of refunds issued by the Officers mentioned at si. No. 3 above after issuance of this order. The appeals filed prior to issue of this order shall continue to be heard by existing Appellate Authority.
(H.Rajesh Prasad)
Commissioner (T & T)