Section 109B in Himachal Pradesh Goods and Services Tax Rules, 2017
109B. [ Notice to person and order of revisional authority in case of revision. [Inserted by Notification No. EXN-F(10)-33/2018, dated 31.12.2018 (w.e.f. 27.6.2017).]
(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.] [Substituted by Notification No. EXN-F(10)-28/2018, dated 9.10.2018 (w.e.f. 27.6.2017).]
