The document explains the process for taxpayers to challenge an Adjudicating Authority's order by appealing to a revisionary authority. This guide outlines the steps involved in revision order proceedings directly on the GST portal.

How is revision order proceedings done on GST portal?

Initially, the Commissioner transmits specific instructions regarding the disputed order to the Revisional Authority. Subsequently, both involved parties receive a Revision Notice. On the 'Case Details' page, an Internal Reference Number (IRN) is generated, indicating a 'Revision Notice Issued' status. Furthermore, an email notification is sent to the registered email addresses of both the taxpayer and the Adjudicating Authority. The taxpayer might also receive an SMS alert on their registered mobile number. The scheduled hearing date will be updated on the 'Case Details' page, where a response can also be submitted. The status of the original adjudication order will be 'stayed' until the revisionary process concludes. The Revisional Authority may also send a reminder, changing the status to 'Reminder Notice issued', or grant an adjournment, updating the status to 'Adjournment Granted' along with the revised hearing date. During the hearing, the Revisional Authority listens to arguments from both sides and issues one of the following decisions:

• 'Drop Proceeding' Order: This means the Revisional Authority upholds the demand as initially raised in the order by the subordinate adjudicating officer.
• 'Revision Order': This order modifies the original order's demand. In such a scenario, the status of the original demand ID changes to 'Demand Closed and Revised Demand Created', and a new demand ID is generated with the status 'Demand created against Revision Order'. The demand stemming from this newly generated ID will only be stayed if an appeal is accepted by the Appellate Tribunal. In either outcome, both the Adjudicating Authority and the taxpayer receive email intimations, and the taxpayer also gets an SMS notification.

Steps to respond to or track revision order proceedings

Viewing issued notices and orders

1. Access the GST portal.
2. Navigate to Dashboard > Services > User Services > View Additional Notices > Orders. This section displays all notices and orders. To access specific case details, click 'View' next to the relevant entry.

Submitting a reply to an order or notice

1. Go to the case details page as described above. Locate and click the 'Reply' hyperlink, typically found on the far right of the page.
2. Submit your response by clicking 'Choose File' under 'Details of Reply'. Only PDF files are permitted for this section. For additional documents, describe them and then click 'Choose File', allowing PDF or JPEG formats. The maximum file size for all uploads is 5 MB.
3. Tick the verification checkbox, enter the signatory's name and location, then click 'File Reply'. A confirmation message will appear; click 'Proceed'. Finalize the submission by choosing 'Submit with DSC' or 'Submit with EVC'. An option to download the submitted response will become available, and a reply reference number will be issued.

Note: The same procedure applies for filing a counter-reply.

Steps to file a rectification request for a revision order

A request for rectification of an appeal order can only be made if there is an obvious error on record. The deadline for submitting a rectification request is six months from the date of the order intended for rectification. Here are the steps:

1. Log in to the GST portal and go to the 'Case Details' page by navigating through Dashboard > Services > User Services > View Additional Notices/Orders.
2. Click on the 'Orders' tab.
3. A table showing various order details will appear. Under the 'Action' column, click the 'Initiate Rectification' link. A warning message will display if the rectification is started after the six-month period.
4. Choose the appropriate reason for rectification, attach supporting documents, and select the verification checkbox. Enter the signatory's name and place, then click 'File Reply'. A confirmation will show; click 'Proceed'. Complete the rectification submission by selecting either 'Submit with DSC' or 'Submit with EVC'. The option to download the submitted response will be provided. A rectification reference number is generated. The appellate authority will either accept or reject this request following a thorough review.

Note: Tax officials can also issue rectification requests, and their status can be monitored via the 'RECTIFICATION' tab on the case details page.