Empowerment of Tax Officials for Revisional Authority
Authorization Issued:
Central Board of Indirect Taxes and Customs empowers tax officials under sections 5 and 2(99) of the Central Goods and Services Tax Act, 2017.
Revisional Authority Designated:
Principal Commissioner/Commissioner of Central Tax empowered for decisions/orders by Additional/Joint Commissioner.
Additional/Joint Commissioner of Central Tax authorized for decisions/orders by Deputy/Assistant Commissioner or Superintendent of Central Tax.
Revisional Authority Function:
Appointed officials serve as Revisional Authority under section 108 of the Central Goods and Services Tax Act, 2017.
Enhanced Oversight:
Strengthens oversight and review processes within the tax administration framework.
Ensuring Compliance:
Aims to ensure fairness, transparency, and adherence to tax laws.
Streamlining Decision-Making:
Facilitates efficient resolution of tax matters and dispute resolution.
Pramod Kumar, Director, Government of India:
Issues the authorization on behalf of the Central Board of Indirect Taxes and Customs.