Skip to content

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

A Revisional Authority proposes to pass an order under section 108 against Sagar Textiles that is likely to affect it adversely. Which statement follows from the rules reproduced?

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, and it must issue a summary of the order in FORM GST APL-04 showing the final demand confirmed, along with the order.

  1. AIt must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heard, and issue a summary of the order in FORM GST APL-04 with the orderCorrect
  2. BIt may pass the order first and hear Sagar Textiles only if the firm files an appeal
  3. CIt must serve a notice in FORM GST APL-04 and issue a summary of the order in FORM GST RVN-01
  4. DIt need serve notice only if the demand exceeds fifty lakh rupees

Explanation

Rule 109B requires a notice in FORM GST RVN-01 with a reasonable opportunity of being heard where the order is likely to affect the person adversely. Along with the order, a summary in FORM GST APL-04 shows the final demand confirmed. The third option swaps the forms, and no fifty lakh threshold applies to the notice.

Did you get it right without looking?

One question tells you little. A timed set on Appeals and Revision (GST) shows your real accuracy, how long you take and where you lose marks.

Practise Appeals and Revision (GST)Free diagnostic mock

More Appeals and Revision (GST) questions