Question 13 - Can the Commissioner of SGST revise any order passed under the Act by his subordinates? - 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? Ans. 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 in so far as it is prejudicial to revenue, he can revise the order after giving opportunity of being heard to the noticee.