Commissioner's revision power limited: cannot revise orders personally but may direct a subordinate to seek appellate review. The Commissioner of CGST cannot revise an adjudicating authority's order personally; instead, if he finds an order not legal or proper he must set out the points for determination and direct a subordinate GST officer to file an application to the First Appellate Authority, which will treat the application as if it were an appeal, providing appellate review rather than direct revision by the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commissioner's revision power limited: cannot revise orders personally but may direct a subordinate to seek appellate review.
The Commissioner of CGST cannot revise an adjudicating authority's order personally; instead, if he finds an order not legal or proper he must set out the points for determination and direct a subordinate GST officer to file an application to the First Appellate Authority, which will treat the application as if it were an appeal, providing appellate review rather than direct revision by the Commissioner.
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