SECTION 108, READ WITH SECTION 5 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – REVISIONAL AUTHORITY – POWERS OF- NOTIFIED REVISIONAL AUTHORITY
NOTIFICATION NO. 05/2020 – CENTRAL TAX [F. NO. 20/06/07/2019-GST], DATED 13-1-2020
In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises —
(a)the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and
(b)the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax,
as the Revisional Authority under section 108 of the said Act.