Section 108 of CGST Act, 2017 : Section 108: Powers Of Revisional Authority
CGST Act, 2017
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Explanation using Example
Imagine a business owner, Mr. Sharma, who runs a manufacturing unit. He was audited by a State GST officer, and the officer concluded that Mr. Sharma had overclaimed input tax credit in his GST returns. The officer passed an order requiring Mr. Sharma to pay additional tax along with a penalty. Mr. Sharma, believing the order to be fair, did not appeal against it within the specified period.
However, the Revisional Authority, upon reviewing the case records later, notices that the officer's decision did not account for certain exemptions Mr. Sharma was eligible for, which would h...
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