Question 11 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 11 – Q 11. Can any CGST/SGST authority revis e any order passed under the Act by his subordinates? Ans. Section 2(99) of the Act defines Revisional Authority as an authority appointed or authorised under this Act for revision of decision or orders referred to in section 108. Section 108 of the Act authorizes such revisional authority to call for and examine any order pas
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