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        GST - States

        Seeks to authorizes the officers under MGST Act 2017, as the Revisional Authority for revision of decision or orders as referred in section 108 of MGST Act. - GST-1020 /C.R. 15 / Taxation 1 - Maharashtra SGST

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        Revisional Authority designation: specified state tax officers empowered to revise GST decisions and orders under section 108. Authorises specified state tax officers as Revisional Authority under the Maharashtra Goods and Services Tax Act, 2017 to revise decisions or orders within the revision jurisdiction of section 108. The schedule lists the Commissioner of State Tax, all Additional Commissioners, Joint Commissioners and Deputy Commissioners of State Tax, effecting a statutory delegation of revisional power to these designated officers for matters under the MGST procedural scheme.
                          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: specified state tax officers empowered to revise GST decisions and orders under section 108.

                                Authorises specified state tax officers as Revisional Authority under the Maharashtra Goods and Services Tax Act, 2017 to revise decisions or orders within the revision jurisdiction of section 108. The schedule lists the Commissioner of State Tax, all Additional Commissioners, Joint Commissioners and Deputy Commissioners of State Tax, effecting a statutory delegation of revisional power to these designated officers for matters under the MGST procedural scheme.


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