Power Of Revision Authority [ Section 108 of CGST Act, 2017]

Section 108 of the Act provides for the mechanism of revision, by the Commissioner, of the orders passed by his subordinate officers.

Revision Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any proceedings, if he considers that any decision or order passed under this Act or under the SGST Act or the UTGST Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.

The above power is subject to the provisions of section 121 (non-appealable orders and decisions) of the Act, and is also subject to the following restrictions: -

i.          A decision or order cannot be revised if it has been subject to an appeal under section 107(AA) or under section 112 (Tribunal) or under section 117 (High Court) or under section 118 (Supreme Court). However, the SGST Commissioner may pass a revision order on any point which has not been raised and decided in an appeal referred to above, before the expiry of 1 year from the date of the order in such appeal or before the expiry of 3 years from the decision or order sought to be revised, whichever is later.

ii.         A decision or order can be revised only after lapsing the period of appeal Le. 6 months from the date of communication of order by proper officer which is further extendable up to one month but not later than 3 years have expired after the passing of the decision or order sought to be revised.

iii.        The order has already been taken for revision under this section at an earlier stage.

iv.        The order has been passed in exercise of the powers under sub-section (1).

However, if the decision or order (which is sought to be revised) involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or as the case may be, the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing this period of 3 years or from period specified under section 107(2).

Also, where the issuance of a revision order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing this period of 3 years or from period specified under section 107(2).

It is also provided that for the purposes of revision

•          ‘record’ includes all records relating to any proceedings under the Act available at the time of examination by the Revision Authority.

•          ‘decision’ includes intimation given by any officer lower in rank than the Revision Authority.

Every Revision Order shall be final and binding on the parties, subject to further appeals before the Tribunal, High Court, and Supreme Court.

 
Related Topics ....
Structure of Appeals under GST in the CGST Act.
Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.
Deposit Of Tax Admitted And Pre-Deposit under GST Law
Appeals By The Department (CGST) Before The FAA under GST Law
Power Of Revision Authority [ Section 108 of CGST Act, 2017]
GST Appeals by the Party before the Appellate Tribunal under GST Act.
GST Appeals by the Department Before the Appellate Tribunal under GST Act.
Authorised Representative under the GST Act.
GST Appeal to the High Court under GST Act.
GST Appeal to the Supreme Court under GST Act.
GST Appeal Not to be Filed in Certain Cases [Section 120 of GST]
Non-Appealable Decisions and Orders Under Section-121of GST Act.
 
 
 
GST (India)
F.A.Q. on GST
GST Forms Download
GST Compensation Law
GST Enrollment Process
GST Law & Act.
GST Rules
GST Schedule ( I to V )
IGST Law & Act.
GST A Practical Knowledgebase
Filing GST Return
Enroll & Registration with GST
GST Office Tool to File GST Return
LIBRARY @ Tax Management
TAX & INVESTMENT GUIDE FOR "NRI"- Non-Resident Indians !
GUIDE & FAQ @ TAX
GRAPHICAL PRESENTATION @ TAX
TIPS & TRICKS @ TAX
MANAGERIAL & FINANCIAL DECISIONS @ TAX
5 GOLDEN RULES OF TAX PLANNING
FAMILY TAX PLANNING
DEDUCTIONS FROM YOUR INCOME
EXEMPTED INCOMES
HUF - FORMATION, MANAGEMENT & TAX PLANNING
COMPUTATION OF GROSS TOAL INCOME
INCOME TAX @ GLANCE
MULTIPLE KNOWLEDGEBASE ON TAX
51 TIPS ON TAX PLANNING
APPEALS UNDER INCOME TAX
ASSESSMENTS
PENALTIES UNDER IT DEPATMENTS
TAX SAVING SCHEMES
TAX READY RECKONER
TAX RATES
PROSECUTIONS UNDER INCOME TAX DEPARTMENT
TAXATION SYSTEM IN INDIA
CHARITABLE & RELIGIOUS TRUST - TAXATION
PRESCRIBED FORMS WITH with Section / Rules
 
TAX @ KNOWLEDGE BASE !

Most Popular Links :

Clubing of Income Deduction U/s 80C
Allowances Us-17(3) Exemption-Salary
Tax Amendment-2015 Taxable Income
Clubing of Income Tax Deductions
HUF Deduction HUF Investment
Gift by HUF HUF Tax Planning Tips
Tax Saving Schemes Tax Planning Tips
Refund of Tax Fringe Benefit Tax-FBT
Return Filing Assessment / Scrutiny
Notice from I.T. Dept. Incomes Types @ TDS
Exemptions-Tax Returns “Summon” U/s 131
'Black Money' @ I.Tax Big Gifts To Be Taxed
'Appeals' under I.Tax Assessment @ I.Tax
Exempted Incomes Capital Gain
Business & Professions House Property
Salaries @ I.Tax Partnership Firm
'Penalty' under I.Tax Act. Tax Ready Reckoner
Charitable Trust Useful Links @ I.Tax
 
Tally.ERP9 Book Online Order Tally.ERP9 Book Content
 

Disclaimer:
All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.

The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications