Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 14-2-2017 – GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN SECTION 99 REVISIONAL POWERS OF CHIEF COMMISSIONER OR COMMISSIONER:- A new concept of revisionary power of Chief Commissioner or Commissioner has been proposed in the GST Law as compared to the provisions prevalent in present indirect taxation. The Chief Commissioner or the Commissioner have been given power to examine the record of any proceeding and he considers that the decision or order passed under this Act is erroneous or improper, he may stay the operation of the order after giving opportunity of hearing or may pass necessary order including enhancing, modifying or annulling the decision or order. It is being provide
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able to the revenue department will create confusion and chaos as revision is possible on points that are not subject matter of appeal. This will lead to undue advantage to the revenue department because departmental officers will have the option of revision in case the appeal cannot be filed due to monetary limit. This is for the reason that the monetary limits are only applicable for disputing matter in appeal. Not only this, the revisionary power will indirectly provide additional time to revenue department to review an order or decision apart from the time limit for filing appeal because the time limit for revision is three years from the date of order or decision. It is also worth noting that it is also mentioned that for the purposes
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