Revisional authority under GST: senior tax officials authorized to review and revise decisions of subordinate tax officers. The state government authorizes tiers of the tax administration as revisional authority under the GST Act: the Commissioner may revise decisions of Additional or Joint Commissioners, and Additional or Joint Commissioners may revise decisions of Deputy Commissioners, Assistant Commissioners or State Tax Officers; the notification also declares the authorization to have retrospective effect.
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: senior tax officials authorized to review and revise decisions of subordinate tax officers.
The state government authorizes tiers of the tax administration as revisional authority under the GST Act: the Commissioner may revise decisions of Additional or Joint Commissioners, and Additional or Joint Commissioners may revise decisions of Deputy Commissioners, Assistant Commissioners or State Tax Officers; the notification also declares the authorization to have retrospective effect.
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