abhishreshthaa
Abhijeet S
Review
Who can review?
The commissioner is empowered to review any order of assessment or any appellate order [passed by an authority subordinate to him].
What should be the purpose of review?
The objective of review should be to record any finding whether:
Any turnover of sales or purchases has not been:
• Brought to tax,
• Or has been brought to tax at a lower rate, or
• Has been wrongly classified.
Any decision has been incorrectly made, or
Any refund or set – off has been incorrectly made, or
That the liability to tax has been understated, or
In any case, the order is erroneous, in so far as it is prejudicial to the interests of the revenue.
In such cases he is empowered to pass appropriate records after examining the relevant records, evidences, etc and giving a reasonable opportunity of being heard to the dealer.
The power includes a power to review any order passed on the basis of a Tribunal decision, against the State, except the order that is subject matter of the Tribunal decision.
Limitation?
The proceedings for the review cannot be initiated after the specified period from the end of the year in which the order sought to be reviewed was passed.
Further, the review order shall be passed within the specified period from the end of the year in which the order sought to be reviewed was passed.
Who can review?
The commissioner is empowered to review any order of assessment or any appellate order [passed by an authority subordinate to him].
What should be the purpose of review?
The objective of review should be to record any finding whether:
Any turnover of sales or purchases has not been:
• Brought to tax,
• Or has been brought to tax at a lower rate, or
• Has been wrongly classified.
Any decision has been incorrectly made, or
Any refund or set – off has been incorrectly made, or
That the liability to tax has been understated, or
In any case, the order is erroneous, in so far as it is prejudicial to the interests of the revenue.
In such cases he is empowered to pass appropriate records after examining the relevant records, evidences, etc and giving a reasonable opportunity of being heard to the dealer.
The power includes a power to review any order passed on the basis of a Tribunal decision, against the State, except the order that is subject matter of the Tribunal decision.
Limitation?
The proceedings for the review cannot be initiated after the specified period from the end of the year in which the order sought to be reviewed was passed.
Further, the review order shall be passed within the specified period from the end of the year in which the order sought to be reviewed was passed.