Revisional Authority designation permits specified officers to revise subordinate GST orders within their territorial jurisdiction. Authorises specified officers to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017, enabling them to revise orders or decisions of subordinate officers and certain orders of other State Tax authorities in relation to persons or registered taxable persons within the territorial jurisdictions listed in the Table. The order modifies earlier orders insofar as they relate to revision under the Act and preserves validity of actions already initiated under prior authorisations until disposal.
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.
Revisional Authority designation permits specified officers to revise subordinate GST orders within their territorial jurisdiction.
Authorises specified officers to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017, enabling them to revise orders or decisions of subordinate officers and certain orders of other State Tax authorities in relation to persons or registered taxable persons within the territorial jurisdictions listed in the Table. The order modifies earlier orders insofar as they relate to revision under the Act and preserves validity of actions already initiated under prior authorisations until disposal.
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