Para IV above dealt with appeals filed by the party before the AA. However, often the Department itself is not in agreement with the decision or order passed by the (initial) adjudicating authority. The Act provides that in such cases, the Department can file what is commonly known as a “review application/appeal”. The law in this regard is given in sub-sections (2) and (3) of section 107 of the Act.
If the Commissioner himself or upon request from the Commissioner of State tax or the Commissioner of Union territory tax on an examination of the case record is of the view that the decision or order passed by the adjudicating authority under this Act or the SGST Act or the UTST Act, is not legal or proper, he can by order (known as “review order”) direct any Officer subordinate to him to apply to the AA for the determination of such points arising out of the said decision or order as may be specified in the review order. The resultant review application is required to be dealt with by the AA as if it were an appeal made against the decision or order of the adjudicating authority and the statutory provisions relating to appeals shall, so far as may be, apply to such application.
By virtue of Section 107(4) of the Acts the above processes of review by the Commissioner and filing the resultant application by the authorized officer before the FAA have to be completed within a joint time-limit of 6 months, with another 1 month of condonable delay on sufficient cause being shown. |
