Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Ans. Yes. The “revisional authority” shall not revise any order if
(a) the order has been subject to an appeal under section 107 or under section 112 or under sect
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