TaxTMI 
TaxTMI 
Determination of the procedure for referring cases to the Revisional Authority for revision under Section 108 of the Uttar Pradesh SGST Act / CGST Act.
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....; एडीशनल कमिश्नर, ग्रेड-1, समस्त एडीशनल कमिश्नर, ग्रेड-2, (वि0अनु०शा०/अपील), समस्त ज्वाइंट कमिश्नर (कार्यपालक/वि0अनु०शा०/कारपोरेट सर्किल/टैक्स ऑडिट), समस्त डिप्टी कमिश्नर (क0नि0/राज्य प्रतिनिधि/वि0अनु०शा०/टैक्स &#....
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....7;कारी (Revisional Authority) परिभाषित है । अधिनियम की धारा-108 में पुनरीक्षण प्राधिकारी (Revisional Authority) की शक्तियाँ प्राविधानित हैं । धारा-108(1) के प्राविधान निम्नवत् हैं- Power of Revisional Authority-(1) Subject to the provisions of section 121 and any rules made there under, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of central tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the Central Goods and Services....
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....46;्रदेश को अधीनस्थ अधिकारियों द्वारा उत्तर प्रदेश एस0जी0एस0टी0 अधिनियम/सी० जी०एस०टी० अधिनियम के अन्तर्गत पारित निर्णय अथवा आदेश को धारा-108 (1) में अंकित आधारों पर पुनरीक्षित करने का अधिकार प्राप्त है । निम्न स&#....
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....;र पर स्क्रीनिंग कमेटी का गठन एवं प्रक्रिया- प्रत्येक जोन में रिवीजन से सम्बन्धित मामले पुनरीक्षण प्राधिकारी (Revisional Authority) को सन्दर्भित किए जाने हेतु प्रत्येक जोन में जोनल एडीशनल कमिश्नर की अध्यक्षता में दो सदस्....
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....2368;निंग कमेटी के सदस्य नहीं होंगे । (i) अधिनियम की धारा-107(15) के प्रयोजन हेतु जोन के एडीशनल कमिश्नर ग्रेड-1, को Authority नामित किया जाता है। न्यायिक संभागों में तैनात अपीलीय अधिकारियों द्वारा उ0प्र0एस0जी0एस0टी0 अधिनियम की धा&#....
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....2325;मेटी द्वारा स्वयं के संज्ञान के साथ-साथ विभागीय स्रोतों, केन्द्रीय कर प्रशासन तथा अन्य स्रोतों से संदर्भित पुनरीक्षण योग्य मामलों पर भी विचार किया जाएगा। (iv) जोनल स्क्रीनिंग कमेटी द्वारा सम्बन्धित आदे&....
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....343;ित आदेश को पुनरीक्षण प्रक्रिया के दौरान स्थगित रखे जाने की अवश्यकता है अथवा नहीं । (v) जोनल स्क्रीनिंग कमेटी द्वारा पुनरीक्षण की स्पष्ट संस्तुति सहित प्रकरण वांछित अभिलेखों की प्रतियाँ संलग्न करते हुए &#....
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.... (ii) ज्वाइंट कमिश्नर (विधि) मुख्यालय द्वारा फील्ड से प्राप्त प्रस्तावों का परीक्षण विधिक प्राविधानों के आलोक में करने के उपरान्त संक्षिप्त टिप्पणी अंकित करते हुए प्रकरण पुनरीक्षण प्राधिकारी (Revisional Authority) के समक्....
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....T Act. The Revisional Authority is defined in Section 2(99) of the Uttar Pradesh SGST Act / CGST Act. The powers of the Revisional Authority are provided under Section 108 of the Act. The provisions of Section 108(1) are as follows:- Power of Revisional Authority-(1) Subject to the provisions of section 121 and any rules made there under, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of central tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the Central Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquir....
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....ment/Tax Audit/Corporate Circle) and Deputy Commissioners/Assistant Commissioners (State Representative) working under his jurisdiction to assist the Screening Committee and to examine the relevant decisions/orders. However, officers nominated at the zonal level shall not be members of the Screening Committee. (i) For the purpose of Section 107(15) of the Act, the Additional Commissioner Grade-1 of the Zone is designated as the Authority. A copy of every order passed under Section 107 of the Uttar Pradesh SGST Act by appellate authorities posted in judicial divisions, which is required to be sent to the Commissioner, Commercial Tax, Uttar Pradesh in accordance with Section 107(15), shall be forwarded to the concerned Zonal Additional Commissioner. (ii) In the office of the Zonal Additional Commissioner, complete details of every order received under Section 107 of the Uttar Pradesh SGST Act (including the date of the order and date of receipt) shall be recorded in a separate register. (iii) The Zonal Screening Committee shall consider not only cases taken up on its own cognizance but also revision-eligible cases referred through departmental sources, Cent....