In exercise of the powers conferred by section 3 read with Section 21 of the Union Territory Goods and Service Tax Act, 2017 (No. 14 of 2017) alongwith rules framed thereunder as amended from time to time and alt other powers enabling him in this behalf, the Administrator, Union Territory, Chandigarh, hereby authorizes the officers specified below to exercise the powers of the Revisional Authority as specified in Under Sub Section 99 of Section 2 and Section 108 of the Central Goods and Services Act, 2017.-

a) The Excise & Taxation Commissioner, U.T, Chandigarh to be the Revisional Authority for decisions or orders passed by Additional Excise & Taxation Commissioner or Joint Excise & Taxation Commissioner or Assistant Excise & Taxation Commissioner, U.T, Chandigarh; and

b) The Additional Excise & Taxation Commissioner or Joint Excise & Taxation Commissioner, U.T, Chandigarh to be the Revisional Authority for decisions or orders passed by the Assistant Excise & Taxation Commissioner, U.T, Chandigarh or Excise & Taxation Officer(s) , U.T, Chandigarh.

c) The Assistant Excise & Taxation Commissioner, U.T, Chandigarh to be the Revisional Authority for decisions or orders passed by the Excise & Taxation Officer, U.T, Chandigarh.

Asstt. Excise and Taxation Commissioner

Excise and Taxation Department,

U.T., Chandigarh