The Government of National Capital Territory of Delhi, through its Department of Trade and Taxes, has reassigned work among senior officers with immediate effect. The order, dated February 23, 2026, was issued from Vyapar Bhawan, I.P. Estate, New Delhi.

The order has been passed in exercise of powers conferred under Section 5(1) and 5(3) read with Section 2(91) of the Delhi Goods and Services Tax (DGST) Act, 2017, and Section 68(1) of the Delhi Value Added Tax (DVAT) Act, 2004. The Competent Authority approved the reallocation to streamline administration and appellate functions within the department.

Key Work Allocations

1. Sh. S.K. Rai, SCTT
Sh. Rai has been assigned Administration, Vigilance, Policy & Research, Legal & Judicial (L&J), Internal Review, and AE-II. He will oversee Zones II, III, and IX.
He will handle OHA (Objection Hearing Authority) cases for Zones I, V, and VI, along with GST Appeals for Zones I, V, and VI.

2. Ms. Asha Chaudhary Malhotra, ACTT
Ms. Malhotra has been entrusted with Finance & Accounts, Information & Technology, Audit, and AE-I, covering Zones I, V, and VI.
She will preside over OHA cases relating to Zones II, III, and IX and handle GST Appeals for Zones II, III, and IX.

3. Ms. Gurpreet Singh, JCTT-1
Ms. Singh has been given charge of Public Grievances & Information, Seva Kendra, and the First Appellate Authority (RTI). Her jurisdiction includes Zones IV, VII, XI (KCS).
She will manage OHA cases and GST Appeals pertaining to Zones VIII, X, XII (Special Zone), and Embassy Refund matters.

4. Ms. Shimray Asaiwo Bellrose, JCTT-2
Ms. Bellrose will oversee Zones VIII, X, XII (Special Zone), and Embassy Refund matters.
She will handle OHA cases and GST Appeals relating to Zones IV, VII, and XI.

Link Officer Arrangement

The department has also formalized link officer arrangements to ensure continuity in administration:

• Sh. S.K. Rai will be linked with Ms. Asha Chaudhary Malhotra.
• Ms. Asha Chaudhary Malhotra will be linked with Sh. S.K. Rai.
• Ms. Gurpreet Singh will be linked with Ms. Shimray Asaiwo Bellrose.
• Ms. Shimray Asaiwo Bellrose will be linked with Ms. Gurpreet Singh.

Supersession of Previous Orders

The order explicitly states that it supersedes all previous orders on the subject. It has been issued with the approval of the Commissioner (Trade & Taxes) and signed by the Assistant Commissioner (Administration).

The restructuring is expected to enhance administrative efficiency, ensure better grievance redressal, and streamline appellate proceedings under GST and VAT frameworks in the National Capital Territory of Delhi.

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