Revisional authority under APGST Act allows senior tax commissioners to revise subordinate tax orders. Designation of Revisional Authority under the Arunachal Pradesh Goods and Services Tax Act authorises the Principal Commissioner or Commissioner of Central Tax to revise decisions of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to revise decisions of Deputy Commissioners, Assistant Commissioners, or Superintendents, thereby delegating hierarchical administrative review powers along the chain of command.
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 APGST Act allows senior tax commissioners to revise subordinate tax orders.
Designation of Revisional Authority under the Arunachal Pradesh Goods and Services Tax Act authorises the Principal Commissioner or Commissioner of Central Tax to revise decisions of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to revise decisions of Deputy Commissioners, Assistant Commissioners, or Superintendents, thereby delegating hierarchical administrative review powers along the chain of command.
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