Creation of Review Cell within the Commissionerate

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..... f OGST Act provides for filing of appeal by the Commissioner before the first appellate authority to cure defects in the decisions or orders passed by the sub-ordinate assessing authorities within six months from the date of Communication of such decision or order. In case any defects noticed in the order(s) passed by the subordinate assessing authorities through review, the Range Heads are r .....

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..... the Appellate Authority/Revisional Authority within six months from the date of Communication of such order. Section 108(1) of OGST Act provides for Revision by the Revisional Authority of any decisions or orders passed by subordinate tax authorities for the reasons and circumstances specified therein. Meanwhile, Finance Department vide Notification No. 13538-FIN-CT1-Tax-0036-2020 dated 04.05.2 .....

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..... t of the said orders and to recommend and suggest to the Commissioner on desirability of filing of appeal before the GST Appellate Tribunal for curing of any defects, if any, found in such orders Section 112(3) of OGST Act. (3) To examine the cases recommended by the Range Heads for filing of appeal before the 1st Appellate Authority for curing any defects in the orders passed by the sub-ordina .....

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