Revision notice under GST requires a response and attendance for hearing; failure may lead to ex parte decision. Notice initiating revision proceedings under section 108 states that a prior decision/order is alleged to be erroneous or prejudicial to the interest of revenue and not to have taken into account material facts; the issuing authority intends to pass a revision order on specified grounds attached. The recipient is directed to submit a written reply within seven working days and/or appear for a personal hearing on a specified date; failure to comply will permit the matter to be decided ex parte on available records. The form includes reference fields, officer designation, and signature block.
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.
Revision notice under GST requires a response and attendance for hearing; failure may lead to ex parte decision.
Notice initiating revision proceedings under section 108 states that a prior decision/order is alleged to be erroneous or prejudicial to the interest of revenue and not to have taken into account material facts; the issuing authority intends to pass a revision order on specified grounds attached. The recipient is directed to submit a written reply within seven working days and/or appear for a personal hearing on a specified date; failure to comply will permit the matter to be decided ex parte on available records. The form includes reference fields, officer designation, and signature block.
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