Powers of Revisional Authority, Section 108 of CGST Act, 2017

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Sec 108 of CGST Act, 2017 Powers of Revisional Authority

 

The below post explains about Powers of Revisional Authority under section 108 of CGST Act,2017.

 

Section 108 of CGST Act, 2017 explains Powers of Revisional Authority as below: (The amendments if any will also be updated here soon).

 

The extract of Section 108 of CGST Act,2017 quoted below:

 

108  Powers of Revisional Authority

 

108. (1) Subject to the provisions of section 121 and any rules made thereunder, the

Revisional 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, and if he considers that any decision or order

Powers of Revisional Authority, Section 108 of CGST Act, 2017passed under this Act or under the State Goods and Services Tax Act or the Union Territory

Goods and Services Tax 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.

(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 expired

or more than three years have expired after the passing of the decision or order sought

to be revised; or

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

stage; 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) on

any point which has not been raised and decided in an appeal referred to in clause (a) of subsection

(2), before the expiry of a period of one year from the date of the order in such appeal

or before the expiry of a period of three years referred to in clause (b) of that sub-section,

whichever is later.

(3) Every order passed in revision under sub-section (1) shall, subject to the provisions

of 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 or

the High Court has given its decision in some other proceedings and an appeal to the High

Court or the Supreme Court against such decision of the Appellate Tribunal or 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 the date of the decision of the High Court

and the date of the decision of the Supreme Court shall be excluded in computing the period

of limitation referred to in clause (b) of sub-section (2) where proceedings for revision have

been 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 a

court or Appellate Tribunal, the period of such stay shall be excluded in computing the

period 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 Act

available at the time of examination by the Revisional Authority;

(ii) “decision” shall include intimation given by any officer lower in rank than

the Revisional Authority.

 

The above information clarifies about Powers of Revisional Authority under section 108 of CGST Act,2017.  

 

If you have any comments about Section 108 of CGST Act, 2017 explaining Powers of Revisional Authority, share below your thoughts:

 

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