Revisional Authority designation allows Additional Commissioner to exercise revisional powers over subordinate tax orders under GST. Authorises the Additional Commissioner of State Tax to function as the Revisional Authority under section 108 of the Punjab Goods and Services Tax Act, 2017 for decisions or orders passed by the Deputy Commissioner of State Tax, Joint Director Enforcement, Assistant Commissioner of State Tax and State Tax Officer, empowering the Additional Commissioner to exercise revisional scrutiny and action as permissible under that provision.
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 allows Additional Commissioner to exercise revisional powers over subordinate tax orders under GST.
Authorises the Additional Commissioner of State Tax to function as the Revisional Authority under section 108 of the Punjab Goods and Services Tax Act, 2017 for decisions or orders passed by the Deputy Commissioner of State Tax, Joint Director Enforcement, Assistant Commissioner of State Tax and State Tax Officer, empowering the Additional Commissioner to exercise revisional scrutiny and action as permissible under that provision.
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