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

A Revisional Authority proposes to pass an order in revision under section 108 of the CGST Act against Kaveri Exports Ltd that is likely to increase the company's tax liability. Which statement correctly reflects the CGST Rules?

The Revisional Authority must serve a notice in FORM GST RVN-01 and give the person a reasonable opportunity of being heard before passing an order that is likely to affect that person adversely. The summary of the order in FORM GST APL-04 is issued later, along with the order.

  1. AIt must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heardCorrect
  2. BIt may pass the order directly and serve a summary in FORM GST APL-04 only after recovery
  3. CIt must serve a notice in FORM GST APL-04 and the person has no right to be heard
  4. DIt must serve a notice in FORM GST DRC-07A before passing the order

Explanation

Where the revisional order is likely to affect the person adversely, the Revisional Authority must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heard. APL-04 is the summary of the order issued along with the order, showing the final amount of demand confirmed, not a pre-order notice. Hence option B and C misstate the sequence.

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