Revisional authority appointments enable hierarchical review of GST administrative decisions across commissioner levels and strengthen oversight. The notification appoints Revisional Authority under the Goods and Services Tax framework: the Commissioner is revisional authority over decisions of Additional and Joint Commissioners; the Additional Commissioner is revisional authority over decisions of Joint Commissioners; and the Joint Commissioner is revisional authority over decisions of Deputy Commissioners, Assistant Commissioners and Commercial Tax Officers, thereby specifying the hierarchical review structure.
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 appointments enable hierarchical review of GST administrative decisions across commissioner levels and strengthen oversight.
The notification appoints Revisional Authority under the Goods and Services Tax framework: the Commissioner is revisional authority over decisions of Additional and Joint Commissioners; the Additional Commissioner is revisional authority over decisions of Joint Commissioners; and the Joint Commissioner is revisional authority over decisions of Deputy Commissioners, Assistant Commissioners and Commercial Tax Officers, thereby specifying the hierarchical review structure.
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