Instructions regarding Constitution of Internal Review Cell.

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.... 21^st November, 2022 To All Joint Excise and Taxation Commissioners (Range), All Dy. Excise and Taxation Commissioners (ST), In the State Memo No. 610 /GST-II, Dated the- 22/11/2022 Attention is invited to sub-section (2) of section 107 of the Haryana Goods and Services Tax Act, 2017 which provides that the Commissioner may review any decision or order including an order of r....

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....ow:- (2) The Commissioner may, on his own motion, or upon request from the Commissioner of Central Tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) for the purpose of satisfying himself as to the legality or propriety of the sai....

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....l Review Cell shall be headed by:- (a) The Additional Commissioner of State Tax (GST) at the Head Office to examine the decision or passed by the Appellate Authority or the Revisional Authority. (b) The Joint Commissioner of State Tax (Range) at the Range to examine the decision or order passed by the Officers subordinate to him. 5. The Additional Commissioner of State Tax (GS....