Revisional authority designation expanded: specified state tax officers authorised to exercise revisional powers across defined jurisdictions. The notification authorises specified state tax officers to exercise the powers of Revisional Authority under the Goods and Services Tax framework. It designates that the Commissioner, Additional Commissioner, Joint Commissioner at Head Office, and Deputy Commissioner at Head Office have revisional jurisdiction throughout the state; Joint and Deputy Commissioners posted in a Range have jurisdiction over districts in that Range; and Deputy Commissioners in charge of a District, Excise, or Inspection have revisional authority within their districts.
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 expanded: specified state tax officers authorised to exercise revisional powers across defined jurisdictions.
The notification authorises specified state tax officers to exercise the powers of Revisional Authority under the Goods and Services Tax framework. It designates that the Commissioner, Additional Commissioner, Joint Commissioner at Head Office, and Deputy Commissioner at Head Office have revisional jurisdiction throughout the state; Joint and Deputy Commissioners posted in a Range have jurisdiction over districts in that Range; and Deputy Commissioners in charge of a District, Excise, or Inspection have revisional authority within their districts.
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