The Odisha Commissionerate of CT and GST has issued a Notification No. 219/CT&GST, dated January 03, 2025, rescinding its earlier Notification No. 4450/CT & GST, dated March 10, 2023. This earlier notification permitted the filing of manual appeal applications before the 1st Appellate Authority under the Odisha GST Act, 2017. The rescission has been made by Yamini Sarangi, IAS, Commissioner of State Tax, under the authority granted by sub-rule (1) of Rule 108 and sub-rule (1) of Rule 26 of the Odisha GST Rules, 2017.
“In exercise of the powers conferred by sub-rule (1) of Rule 108 and sub-rule (1) of Rule 26 of the Odisha Goods and Services Tax Rules, 2017, I, Yamini Sarangi, IAS, Commissioner of State Tax, do hereby rescind the Notification Number 4450/CT&GST dated 10.03.2023.”
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/OGST-644947-219.pdf
