Revisional powers under the Uttar Pradesh GST law allow delegation, hearing, and correction of erroneous subordinate orders. Revisional powers under section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 apply to erroneous subordinate orders prejudicial to revenue, including orders that are illegal, improper, or lacking material facts. The revisional authority may stay such order, afford an opportunity of hearing, and then enhance, modify, or annul the decision, subject to statutory conditions and limitations. The Commissioner, Commercial Tax, Uttar Pradesh was appointed as the revisional authority and was authorised to delegate revisional jurisdiction to subordinate officers over specified classes of orders.
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 powers under the Uttar Pradesh GST law allow delegation, hearing, and correction of erroneous subordinate orders.
Revisional powers under section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 apply to erroneous subordinate orders prejudicial to revenue, including orders that are illegal, improper, or lacking material facts. The revisional authority may stay such order, afford an opportunity of hearing, and then enhance, modify, or annul the decision, subject to statutory conditions and limitations. The Commissioner, Commercial Tax, Uttar Pradesh was appointed as the revisional authority and was authorised to delegate revisional jurisdiction to subordinate officers over specified classes of orders.
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