HSNS Rules · Rule 25
Rule 25 — Notice to person and order of revisional authority in case of revision
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 25 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
25. 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 28 of the Act which is likely to affect the person adversely, the revisional
authority shall serve on him a notice 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 28, issue a summary of the order
clearly indicating the final amount of demand confirmed.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 25 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.