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

The Revisional Authority proposes to pass an order in revision under section 108 that will increase the tax liability of Anand Steels Pvt. Ltd. Which course of action is required by the CGST Rules extract?

The Revisional Authority must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heard because the order is likely to affect the person adversely. With its order, it must issue a summary in FORM GST APL-04 showing the final demand confirmed.

  1. APass the order directly, because revisional powers do not require notice
  2. BServe a notice in FORM GST RVN-01, give a reasonable opportunity of being heard, and issue a summary of the order in FORM GST APL-04 with the orderCorrect
  3. CServe a notice in FORM GST APL-04 first and issue a summary of the order in FORM GST RVN-01
  4. DGive a hearing only if the taxpayer applies in writing, and issue a summary in FORM GST DRC-07A

Explanation

Where the order is likely to affect the person adversely, the authority must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heard. Along with the order, it issues a summary in FORM GST APL-04 clearly indicating the final amount of demand confirmed. The reversed-forms option swaps the two forms, and DRC-07A is not the revision summary.

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