{"id":73166,"date":"2025-09-10T08:39:55","date_gmt":"2025-09-10T03:09:55","guid":{"rendered":""},"modified":"2025-09-10T08:39:55","modified_gmt":"2025-09-10T03:09:55","slug":"delegated-additional-commissioner-39-s-suo-motu-revision-under-s-23-4-a-upheld-remedy-limited-to-appeal-under-s-23-4-c-ii","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73166","title":{"rendered":"Delegated Additional Commissioner&#39;s suo motu revision under s.23(4)(a) upheld; remedy limited to appeal under s.23(4)(c)(ii)"},"content":{"rendered":"<p>Delegated Additional Commissioner&#39;s suo motu revision under s.23(4)(a) upheld; remedy limited to appeal under s.23(4)(c)(ii)<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ challenging a suo motu revision order by an Additional Commissioner under s.23(4)(a) of the OST Act, holding the Additional Commissioner validly exercised delegated revisionary power and that the Commissioner lacked jurisdiction to re-initiate revision once such delegated power was exercised. By virtue of the non-obstante cl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92391\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delegated Additional Commissioner&#8217;s suo motu revision under s.23(4)(a) upheld; remedy limited to appeal under s.23(4)(c)(ii)Case-LawsGSTThe HC dismissed the writ challenging a suo motu revision order by an Additional Commissioner under s.23(4)(a) of the O<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73166","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73166"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73166\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}