Revisional authority appointment under section 108 clarifies which tax commissioners may revise lower officers' decisions and orders. The notification designates specified senior tax officers as Revisional Authority under section 108 of the Chhattisgarh Goods and Services Tax Act, 2017: Commissioners (Commissioner/Special/Additional) for revising Joint Commissioner or Deputy Commissioner decisions, and Joint Commissioners for revising Assistant Commissioner or State Tax Officer decisions; the authorization is declared effective from the stated earlier 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 appointment under section 108 clarifies which tax commissioners may revise lower officers' decisions and orders.
The notification designates specified senior tax officers as Revisional Authority under section 108 of the Chhattisgarh Goods and Services Tax Act, 2017: Commissioners (Commissioner/Special/Additional) for revising Joint Commissioner or Deputy Commissioner decisions, and Joint Commissioners for revising Assistant Commissioner or State Tax Officer decisions; the authorization is declared effective from the stated earlier date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
