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

Mr. Kapoor, Deputy Commissioner at Pune, passes an order against Sahyadri Traders. The Revisional Authority considers revising it and the revision is likely to hurt the trader. Under the CGST Rules, what must the Revisional Authority do before passing such an order?

The Revisional Authority must serve a notice in FORM GST RVN-01 and give the affected person a reasonable opportunity of being heard before passing an adverse revisional order. The APL-04 summary is issued only along with the order, not beforehand, and no consent is needed.

  1. AServe a notice in FORM GST RVN-01 and give a reasonable opportunity of being heardCorrect
  2. BPass the order first and hear the trader only if he files an appeal
  3. CIssue a summary of the order in FORM GST APL-04 before any hearing
  4. DObtain the written consent of the trader before initiating the revision

Explanation

Where the Revisional Authority proposes an order in revision which is likely to affect a person adversely, the rules require service of a notice in FORM GST RVN-01 and a reasonable opportunity of being heard. FORM GST APL-04 is the summary issued along with the order, not before the hearing, so the second-last option confuses the sequence.

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