https://www.taxtmi.com/acts?id=22486 The Commissioner of CGST cannot revise an adjudicating authority's order personally; instead, if he finds an order not legal or proper he must set out the points for determination and direct a subordinate GST officer to file an application to the First Appellate Authority, which will treat the application as if it were an appeal, providing appellate review rather than direct revision by the Commissioner. en-us Thu, 22 Sep 2016 18:05:54 +0530 Thu, 22 Sep 2016 18:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22486 The Commissioner of CGST cannot revise an adjudicating authority's order personally; instead, if he finds an order not legal or proper he must set out the points for determination and direct a subordinate GST officer to file an application to the First Appellate Authority, which will treat the application as if it were an appeal, providing appellate review rather than direct revision by the Commissioner. Act-Rules Bills Thu, 22 Sep 2016 18:05:54 +0530 https://www.taxtmi.com/acts?id=22486