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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>A central clarification prescribes that where Orders in Original are issued by Common Adjudicating Authorities, the Principal Commissioner or Commissioner of Central Tax of the commissionerate where the CAA is posted shall act as the reviewing authority under the review provision and as the revisional authority under the revision provision; appeals from such CAA orders lie before the corresponding Commissioner (Appeals), the commissionerate will represent the department in appeals, and reviewing/revisional authorities may seek comments from the originating intelligence formation before deciding.</description>
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