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{"id":3878,"date":"2017-02-13T10:35:00","date_gmt":"2017-02-13T05:05:00","guid":{"rendered":"https:\/\/taxclick.org\/?p=3878"},"modified":"2017-02-13T10:35:00","modified_gmt":"2017-02-13T05:05:00","slug":"revisional-powers-chief-commissioner-commissioner-gst","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/gst\/revisional-powers-chief-commissioner-commissioner-gst\/","title":{"rendered":"Revisional Powers of Chief Commissioner or Commissioner under GST"},"content":{"rendered":"

SECTION 99 Revisional Powers of Chief Commissioner or Commissioner:-<\/strong> A new concept of revisionary power of Chief Commissioner or Commissioner has been proposed in the GST Law as compared to the provisions prevalent in present indirect taxation. The Chief Commissioner or the Commissioner have been given power to examine the record of any proceeding and he considers that the decision or order passed under this Act is erroneous or improper, he may stay the operation of the order after giving opportunity of hearing or may pass necessary order including enhancing, modifying or annulling the decision or order.<\/p>\n

It is being provided that the revisionary powers shall not be exercised in following circumstances:-<\/p>\n