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IGST_Act_2017

Section / Rule Number Content


84 Appeal against provisional or other assessment
85 Suo motu revision by Commissioner
86 Revision by Commissioner upon application
87 Revision by Appellate and Revisional Board
88 Review of an order
89 Appeal, review or revision in certain cases
90 Reasonable opportunity to be given to the person likely to be adversely affected
92 Reference to the Tribunal
91. Power of taking evidence on oath
87A Fast track method of revision of certain appellate or revisional order from an order of assessment

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