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.