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

The Revisional Authority proposes to pass an order under section 108 against Rohan Steel Ltd that is likely to increase the company's liability. Which statement follows from the Rules extracted above?

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

  1. AThe authority may pass the order without notice if the demand is below fifty lakh rupees
  2. BThe authority must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heardCorrect
  3. CThe authority must serve a notice in FORM GST APL-04 and the company has no right of hearing
  4. DThe authority must first obtain a summary of order in FORM GST RVN-01 from the company

Explanation

Where a revision order is likely to affect a person adversely, the Revisional Authority must serve notice in FORM GST RVN-01 and give a reasonable opportunity of being heard. The fifty-lakh figure relates to Tribunal bench composition and has no bearing here. FORM GST APL-04 is the summary of the order issued along with the order, not the notice.

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