Recently, CBIC has issued Notification No. 05/2020 – Central Tax dated 13th January, 2020 for appointment of Revisional Authority under CGST Act, 2017.
The Central Board of Indirect Taxes and Customs hereby authorises -
(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,
as the Revisional Authority under section 108 of the said Act.