Section 108 of CGST Act,2017 Powers of Revisional Authority

Section 108 of CGST Act,2017 Powers of Revisional Authority Section 108 of CGST Act,2017 from bare act : (1) Subject to the provisions of section 121 and any rules made thereunder, theRevisional Authority may, on his own motion, or upon information received by him or onrequest from the Commissioner of State tax, or the Commissioner of Union territory tax,callfor and examine the record of any proceedings, and if he considers that any decision or orderpassed under this Act or under the State Goods and Services Tax Act or the Union TerritoryGoods and Services Tax Act by any officer subordinate to him is erroneous in so far as it isprejudicial to the interest of revenue and is illegal or improper or has not taken into accountcertain material facts, whether available at the time of issuance of the said order or not or inconsequence 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 andafter giving the person concerned an opportunity of being heard and after making suchfurther inquiry as may be necessary, pass such order, as he thinks just and proper, includingenhancing or modifying or annulling the said decision or order. (2) The Revisional Authority shall not exercise any power under sub-section (1), if

(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or

(b) the period specified under sub-section (2) of section 107 has not yet expiredor more than three years have expired after the passing of the decision or order soughtto be revised; or

(c) the order has already been taken for revision under this section at an earlierstage; or

(d) the order has been passed in exercise of the powers under sub-section (1):

Provided that the Revisional Authority may pass an order under sub-section (1) onany point which has not been raised and decided in an appeal referred to in clause (a) ofsub-section (2), before the expiry of a period of one year from the date of the order in suchappeal or before the expiry of a period of three years referred to in clause (b) of thatsub-section, whichever is later. (3) Every order passed in revision under sub-section (1) shall, subject to the provisionsof section 113 or section 117 or section 118, be final and binding on the parties. (4) If the said decision or order involves an issue on which the Appellate Tribunal orthe High Court has given its decision in some other proceedings and an appeal to the HighCourt or the Supreme Court against such decision of the Appellate Tribunal or the HighCourt is pending, the period spent between the date of the decision of the Appellate Tribunaland the date of the decision of the High Court or the date of the decision of the High Courtand the date of the decision of the Supreme Court shall be excluded in computing the periodof limitation referred to in clause (b) of sub-section (2) where proceedings for revision havebeen initiated by way of issue of a notice under this section. (5) Where the issuance of an order under sub-section (1) is stayed by the order of acourt or Appellate Tribunal, the period of such stay shall be excluded in computing theperiod of limitation referred to in clause (b) of sub-section (2). (6) For the purposes of this section, the term,

(i) record shall include all records relating to any proceedings under this Actavailable at the time of examination by the Revisional Authority;

(ii) decision shall include intimation given by any officer lower in rank thanthe Revisional Authority.

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CHAPTER XVIII

APPEALS AND REVISION

Chapter XVIII of the CGST Act,2017 covers ----------- sections relating toAPPEALS AND REVISION under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 107 :Appeals to Appellate Authority Section 108 :Powers of Revisional Authority Section 109 :Constitution of Appellate Tribunal and Benches thereof Section 110 :President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 111 :Procedure before Appellate Tribunal Section 112 :Appeals to Appellate Tribunal Section 113 : Orders of Appellate Tribunal Section 114 :Financial and administrative powers of President Section 115 :Interest on refund of amount paid for admission of appeal Section 116 : Appearance by authorised representative Section 117 :Appeal toHigh Court Section 118 :Appeal to Supreme Court Section 119 :Sums due to be paid notwithstanding appeal, etc. Section 120 :Appeal not tobe filed incertain cases Section 121 :Non-appealable decisions and orders

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