Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
\nAns. Yes. Section 80(1) of SGST Act authorises Commissioner to call for and examine any order passed by his subordinates and in case he considers the order of the lower authority to be erroneous<\/p>\n
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