Streamlining the Appellate Functions- Role of Review Cell and Legal Cell -Reg;

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....dquarters is entrusted with the examination of the adjudication orders issued under section 73/74 of the CGST/SGST Act in order to operationalize section 107(2). 2. Review of first adjudicating authority's orders 2.1. The Review function in case of first adjudicating authority's orders is governed by sections 107(2) and 107(3) of the Kerala State GST Act 2017 which are as follows: 2.2. Section 107(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 217) for the purpose of satisfyin....

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....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 inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. 3.3. Section 108(6): For the purposes of this section, the term,- (i) "record" shall in....

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....uance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1). 6. Appeals to Hon'ble High Court and Hon'ble Supreme Court 6.1. Appeals to the Hon'ble High Court and Hon'ble Supreme Court are governed by sections 117 and 118 of the Kerala State GST Act 2017. Section 117(1): Any person aggrieved by any order passed by State Benches of the Appellate Trib....

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....t any officer subordinate to him to apply to the Appellate Authority/Appellate Tribunal as required. 3. In the case of appellate orders issued by the Additional Commissioner (Appeals) under section 107, the proposal shall be prepared by the review cell for the approval of the Commissioner and the Commissioner may authorise any officer subordinate to him to apply to the Appellate Tribunal. 4. The function of reviewing the orders/decisions issued under section 108 is hereby entrusted to the Review Cell constituted in the Headquarters. 5. The authority to file appeal against the revision orders issued by the Joint Commissioner TPS HQ under section 108 is hereby authorised to the Additional Commissioner, TPS HQ. The ADC TPS HQ shall sa....