The Chandigarh Excise & Taxation Department Notification No. 308420-S(E&T)-2025/221 dated January 03, 2025, amending its earlier notification dated 28.11.2023 under the Union Territory Goods and Services Tax Act, 2017. It designates the Excise and Taxation Commissioner, UT Chandigarh, as the Revisional Authority for decisions or orders passed by the Additional Excise & Taxation Commissioner or Joint Excise & Taxation Commissioner. Additionally, Clause (c) of the previous notification has been omitted. These changes are made under the Administrator’s powers conferred by the GST Act and its rules.
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 all other powers enabling him in this behalf, the Administrator, Union Territory, Chandigarh is pleased to amend the Chandigarh Administration, Department of Excise & Taxation, notification bearing No. 13430 dated 28.11.2023 as under:
1. In the said notification clause (a) shall be substituted as under:
“(a) The Excise and Taxation Commissioner, UT, Chandigarh to be the Revisional Authority for decisions or orders passed by Additional Excise & Taxation Commissioner or Joint Excise & Taxation Commissioner;”
Clause (c) of the said notification shall stand omitted.
The Notification can be accessed at: http://etdut.gov.in/ExciseOnline/misc/NOTIFICATION-03_01_2025.pdf
