Revisionary Proceedings Under GST: Hidden Risks for Taxpayers - Taxscan

The "one nation, one tax" model of the GST regime in India is often taken into consideration but there exists a procedural maze of powers granted to the authorities . One of such powers is enshrined in Section 108 of the CGST Act, 2017 that empowers the Revisional Authorities to reopen decisions that are otherwise considered settled. In the context of implementation of the GSTAppellate Tribunal (G…