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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


142 Functional jurisdiction of revisional authorities under section 85 or section 86
143 Proceedings for suo motu revision by the revisional authorities
144 Manner of making application for revision under section 86
145 Proceedings for disposal of application for revision
146 Stay of realisation of penalty and any order pending disposal of the application for revision