(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. (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.] 1 [Rule 109 C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03 , file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W : Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107 , as the case may be.]
Amendment notes
1. Inserted vide Notification No. 74/2018-CT dated 31.12.2018.
1. Inserted vide Notification No. 26/2022 - CT dated 26.12.2022.
","words":261,"text_source":"published"},"rule":{"number":"109B","heading":"Notice to person and order of revisional authority in case of revision","text":"(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. (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.] 1 [Rule 109 C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03 , file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W : Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107 , as the case may be.] Amendment notes 1. Inserted vide Notification No. 74/2018-CT dated 31.12.2018. 1. Inserted vide Notification No. 26/2022 - CT dated 26.12.2022.","html":"(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. (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.] 1 [Rule 109 C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03 , file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W : Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107 , as the case may be.]
Amendment notes
1. Inserted vide Notification No. 74/2018-CT dated 31.12.2018.
1. Inserted vide Notification No. 26/2022 - CT dated 26.12.2022.
","words":261,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/109B/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}