Internal review cell to examine tax orders and recommend appeals or revision under OGST procedural provisions. Creation of an internal review cell to examine orders and Range Head recommendations for legality and propriety, and to advise the Commissioner on whether to pursue appeals before the first appellate authority or the Appellate Tribunal or to initiate revision proceedings; SR Section officers will staff the cell and assist in framing grounds and ensuring authorised, timely filing by Range officers.
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.
Internal review cell to examine tax orders and recommend appeals or revision under OGST procedural provisions.
Creation of an internal review cell to examine orders and Range Head recommendations for legality and propriety, and to advise the Commissioner on whether to pursue appeals before the first appellate authority or the Appellate Tribunal or to initiate revision proceedings; SR Section officers will staff the cell and assist in framing grounds and ensuring authorised, timely filing by Range officers.
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