Revisional authority appointments designate senior tax officers to review and revise subordinate GST decisions within a hierarchical scheme. The Commissioner of State Tax authorises specified officers as Revisional Authority under the Madhya Pradesh Goods and Services Tax Act: the Special Commissioner or Additional Commissioner of State Tax for decisions of the Joint Commissioner of State Tax; and the Joint Commissioner of State Tax for decisions of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, thereby establishing hierarchical revisional jurisdiction for administrative review.
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 designate senior tax officers to review and revise subordinate GST decisions within a hierarchical scheme.
The Commissioner of State Tax authorises specified officers as Revisional Authority under the Madhya Pradesh Goods and Services Tax Act: the Special Commissioner or Additional Commissioner of State Tax for decisions of the Joint Commissioner of State Tax; and the Joint Commissioner of State Tax for decisions of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, thereby establishing hierarchical revisional jurisdiction for administrative review.
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