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Revisional powers of Chief Commissioner or Commissioner

Section 99 - Draft-Bills-Reports - APPEALS AND REVISION - Goods and Services Tax - Section 99 - 99. (1) Subject to the provisions of section 112 and any rules made thereunder, the Chief Commissioner or Commissioner may on his own motion, or upon info .....

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on 7 of the [SGST/CGST] Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of .....

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cerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. (2) The Chief Commissioner or Com .....

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ion 98 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised. (c) the order has already been taken for revision under this section at any earlier stage. (3) Notwithstanding anything .....

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one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later. (4) Every order passed in revision under sub-section (1) shall, subject to the prov .....

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n appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision .....

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