Rule 109B - Notice to person and order of revisional authority in case of revision.

1[109B. (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

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1 Notifications/Circulars on Rule 109B