In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), and in supersession of the notification of the Government of Odisha, in the Finance Department No. 23839-FIN-CT1 -TAX-0036-2020, dated the 25th August, 2020, published in the Extraordinary issue No. 1078 of the Odisha Gazette, dated the 25th August, 2020 bearing S.R.O. No. 185/2020, the State Government do hereby authorize the following officers as the Revisional Authority under section 108 of the said Act, namely:-

(a) The Commissioner of State Tax, Odisha /Special Commissioner of State Tax for decisions or orders passed by the Additional or Joint Commissioner of State Tax, Odisha;

(b) The Additional Commissioner of a Territorial Range(excluding Additional Commissioner(Appeal)) for decisions or orders passed by the Deputy Commissioner of State Tax, Odisha; and

(c) The Joint Commissioner of State Tax in a Territorial Range (excluding Joint Commissioner (Appeal)) for decisions or orders passed by the Assistant Commissioner of State Tax or State Tax Officer or Additional State Tax Officer:

Provided that, where there is no Additional Commissioner of State Tax heading a Territorial Range, the Special Commissioner of State Tax may act as Revisional Authority for decisions or orders passed by the Deputy Commissioner of State Tax, Odisha:

Provided further that, where there is no Joint Commissioner of State Tax posted in a Territorial Range, the Additional Commissioner of State Tax heading a Territorial Range may act as Revisional Authority for decisions or orders passed by the Assistant Commissioner of State Tax or State Tax Officer or Additional State Tax Officer.

By order of the Governor

Under Secretary to Government