Revisional Authority appointed under CGST Act 2017. Read Notification issued
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 05/2020 – Central Tax
New Delhi, the 13th January, 2020
G.S.R…..(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises –
(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and
(b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority under section 108 of the said Act.
[F. No. 20/06/07/2019-GST]
(Pramod Kumar)
Director, Government of India
- Superficial enquiry by AO justifies revision u/s 263 by PCIT but after making enquires
- When substantial evidence is already on record, proceedings u/s 276B can’t be quashed
- Once ITAT set-aside CIT(A) order for denovo adjudication, He can’t direct AO for Fresh Assessment
- Addition u/s 41(1) deleted as spot enquiry of creditors by Inspector was not proper
- Income Tax Law not require needless formalism when substantive compliance is manifest
