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        Case ID :
        GST - States

        Governor of Bihar authorises Commissioner of State Tax for decisions or orders passed by the officers of State Tax subordinate to the Commissioner as the Revisional Authority - S.O. 85 - Bihar SGST

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        Revisional authority under GST: Commissioner of State Tax authorised to revise subordinate officers' decisions and orders. Governor authorises the Commissioner of State Tax to act as the Revisional Authority for decisions and orders issued by officers of State Tax subordinate to the Commissioner, the authorisation being effected by a notification under the Bihar Goods and Services Tax Act, 2017.
                          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 under GST: Commissioner of State Tax authorised to revise subordinate officers' decisions and orders.

                                Governor authorises the Commissioner of State Tax to act as the Revisional Authority for decisions and orders issued by officers of State Tax subordinate to the Commissioner, the authorisation being effected by a notification under the Bihar Goods and Services Tax Act, 2017.


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