Under the GST Act, as in other laws, the provision of appeal, review and revision against orders and decisions also exists as these are the legal ways of seeking relief when somebody is aggrieved from an order passed under the Act
City-based goods and services tax (GST) payees can now file their revision petitions against those decisions and orders of competent authorities which they couldn’t challenge with the Appellate Authority.
Revisions are filed to seek redressal against those orders or decisions against which the remedy of appeal is not available to the tax payers.
The union government on January 13 notified the constitution of a two-level Revisional Authority in the city. At the first level, principal commissioner or the commissioner, GST, will adjudicate the revision against the orders or decisions passed by the additional or joint commissioner.
Similarly, the additional or joint commissioner of GST have been appointed as the Revisional Authority and will hear revision against the orders of deputy commissioner or assistant commissioner or superintendent of central authority.
JURISDICTION OF THE REVISIONAL AUTHORITY
Under the GST Act, as in other laws, the provision of appeal, review and revision against orders and decisions also exists as these are the legal ways of seeking relief when somebody is aggrieved from an order passed under the GST Act.
An aggrieved person can challenge the order or decision made by a competent authority with an Appellate Authority constituted under the GST Act. But, certain decisions have been kept out of the purview of the Appellate Authority.
These matters include an order of the commissioner or other authority empowered to directly transfer proceedings from one officer to another officer; an order pertaining to the seizure or retention of books of account, register and other documents; and an order sanctioning prosecution under this Act.
Significantly, while the GST Act came into existence from July 1, 2017, its full implementation is yet to be completed. The constitution of a Revisional Authority was one of the pending provisions. The Appellate Authority, which is akin or parallel to the Revisional Authority, already exists in the city with additional deputy commissioner as its in-charge.
Source- Hindustan Times.