The CBIC vide Notification No. 05/2020 – Central Tax dated January 13, 2020, has authorized certain officers as a Revisional Authority under Section 108 of the Central Goods and Services Tax Act, 2017 (“CGST Act”). The following are the officers who would act as a Revisional Authority under CGST Act are as hereunder:-
(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.
The notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-central-tax-english-2020.pdf