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

Under the Rules, the Revisional Authority proposes to pass a revision order against Mehta Pharma Ltd that is likely to affect it adversely. Which statement is correct?

The Revisional Authority must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heard before passing an adverse revision order. FORM GST APL-04 is only the summary of the order issued afterwards, and there is no monetary threshold dispensing with notice.

  1. AIt must serve a notice in FORM GST RVN-01 and give a reasonable opportunity of being heardCorrect
  2. BIt may pass the order first and hear the person only if he applies later
  3. CIt must serve a notice in FORM GST APL-04 and give a hearing
  4. DNo notice is needed if the demand is below fifty lakh rupees

Explanation

Where the order is likely to affect the person adversely, the Revisional Authority serves notice in FORM GST RVN-01 and gives a reasonable opportunity of being heard. FORM GST APL-04 is the summary of the order issued along with the revision order, showing the final demand confirmed, not the notice. No monetary exemption from notice exists.

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