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CA Final · Indirect Tax Laws · Appeals and Revision (GST)

A Revisional Authority proposes to pass a revision order that would increase the demand against Sagar Exports Ltd. Per the Rules extract, what must the authority do before passing such an order, and what must it issue along with the order?

The Revisional Authority must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heard before passing an adverse order. Along with the order it must issue a summary in FORM GST APL-04 indicating the final amount of demand confirmed.

  1. AServe a notice in FORM GST RVN-01 with a reasonable opportunity of being heard; issue a summary of order in FORM GST APL-04Correct
  2. BServe a notice in FORM GST APL-04 with a reasonable opportunity of being heard; issue a summary of order in FORM GST RVN-01
  3. CPass the order directly, then issue a summary in FORM GST APL-04 for the person's response
  4. DServe a notice in FORM GST RVN-01, but no hearing is needed; issue a summary in FORM GST APL-04

Explanation

Where the order is likely to affect the person adversely, the authority serves a notice in FORM GST RVN-01 and gives a reasonable opportunity of being heard. Along with the order, a summary in FORM GST APL-04 is issued, showing the final amount of demand confirmed. Skipping the hearing, or swapping the forms, is wrong.

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