Revisional authority designation: Additional and Joint Commissioners authorised to review subordinate GST decisions under delegated powers. The Commissioner of State Tax authorises the Additional Commissioner to revise decisions or orders of the Joint Commissioner, and authorises the Joint Commissioner to revise decisions or orders of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, designating them as Revisional Authority under the statutory scheme; the notification takes effect from an earlier specified date.
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: Additional and Joint Commissioners authorised to review subordinate GST decisions under delegated powers.
The Commissioner of State Tax authorises the Additional Commissioner to revise decisions or orders of the Joint Commissioner, and authorises the Joint Commissioner to revise decisions or orders of the Deputy Commissioner, Assistant Commissioner or State Tax Officer, designating them as Revisional Authority under the statutory scheme; the notification takes effect from an earlier specified date.
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