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CHAPTER XIII - APPEALS AND REVISION
Rule 108 - Appeal to the Appellate...
Rule 109 - Application to the Appe...
Rule 109A - Appointment of Appella...
Rule 109B - Notice to person and o...
Rule 110 - Appeal to the Appellate... Rule 111 - Application to the Appe... Rule 112 - Production of additiona... Rule 113 - Order of Appellate Auth... Rule 114 - Appeal to the High Cour... Rule 115 - Demand confirmed by the... Rule 116 - Declaration to be made ... Rule 109C - Withdrawal of Appeal... Rule 113A - Withdrawal of Appeal o...Rule 109B - Notice to person and order of revisional authority in case of revision
https://gstgyaan.com/rule-109b-of-the-cgst-rules-notice-to-person-and-order-of-revisional-authority-in-case-of-revision
109B. Notice to person and order of revisional authority in case of revision.[1]
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(1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard. |
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(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. |
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