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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 in the case of Narmada Foods Ltd that is likely to enhance its liability. A summary of the final order is also to be issued. Which option correctly states the procedure under rules 109B?

The Revisional Authority must serve notice in FORM GST RVN-01 and give a reasonable opportunity of being heard, then issue with its order a summary in FORM GST APL-04 clearly indicating the final demand confirmed. A hearing cannot be skipped for an adverse order.

  1. AServe notice in FORM GST RVN-01 and give a reasonable opportunity of being heard; issue summary of the order in FORM GST APL-04 showing the final amount of demand confirmedCorrect
  2. BServe notice in FORM GST APL-04 and hear the person; issue summary of the order in FORM GST RVN-01
  3. CPass the order directly, since the opportunity of hearing is only needed in appeals; issue summary in FORM GST APL-04
  4. DServe notice in FORM GST RVN-01 but hearing is optional; issue summary in FORM GST DRC-07A

Explanation

Where the order in revision is likely to affect the person adversely, a notice in FORM GST RVN-01 must be served and a reasonable opportunity of being heard given. Along with the order, a summary in FORM GST APL-04 is issued, clearly indicating the final amount of demand confirmed. The other options swap the forms or dispense with the hearing.

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