Rule 109B. Notice to person and order of revisional
authority in case of revision. -
(1) Where the Revisional Authority decides to pass
an order in revision under section 108 which is likely to affect the person
adversely, the Revisional Authority shall serve on him a notice in FORM GST
RVN-01 and shall give him a reasonable opportunity of being heard.
(2) The Revisional Authority shall, along with its
order under sub-section (1) of section 108, issue a summary of the order in
FORM GST APL-04 clearly indicating the final amount of demand confirmed.
