Revisional authority under GST Act authorized to review subordinate tax orders; hierarchical delegations declared effective retroactively. The Government authorizes a hierarchical scheme of Revisional Authority under the Telangana Goods and Services Tax Act: the Commissioner may revise orders of Additional Commissioners, Joint Commissioners, Deputy Commissioners, Appellate Joint Commissioners, Assistant Commissioners, State Tax Officers and Deputy State Tax Officers; Additional Commissioners may revise specified subordinate officers within allotted divisions; Joint Commissioners and Deputy Commissioners may revise orders of officers within their respective divisions. The notification declares these delegations effective retrospectively from 13-01-2020.
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 Act authorized to review subordinate tax orders; hierarchical delegations declared effective retroactively.
The Government authorizes a hierarchical scheme of Revisional Authority under the Telangana Goods and Services Tax Act: the Commissioner may revise orders of Additional Commissioners, Joint Commissioners, Deputy Commissioners, Appellate Joint Commissioners, Assistant Commissioners, State Tax Officers and Deputy State Tax Officers; Additional Commissioners may revise specified subordinate officers within allotted divisions; Joint Commissioners and Deputy Commissioners may revise orders of officers within their respective divisions. The notification declares these delegations effective retrospectively from 13-01-2020.
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