In exercise of the powers conferred by sub-section (3) of section 112 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Abhishek Bhagotia, Chief Commissioner, State Tax, Rajasthan, hereby authorize all Additional Commissioner (Adm.) and Deputy Commissioner (Adm.) Anti-Evasion, Commercial Taxes, to accord previous sanction for filing of an appeal, if any, before the Goods and Services Tax Appellate Tribunal against any order passed by the Appellate/ Revisional Authority under this Act or the Central Goods and Services Tax Act, where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order does not exceed Rupees ten lakhs.

However, in order of Appellate/ Revisional Authority where such amount exceeds Rupees ten lakhs or an Appellate/ Revisional Authority decides multiple appeals by a single order and if in one of the appeals, the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order exceeds Rupees ten lakhs, then the decision to file or not to file appeals, if any, before the Goods and Services Tax Appellate Tribunal shall be taken at the level of Headquarter.

(Abhishek Bhagotia)

Chief Commissioner of State Tax,

Rajasthan, Jaipur.