Section 108 of GST – Powers of Revisional Authority
Statutory Provisions (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 passed 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 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 under section 112 or under section 117 or under 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 any 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 sub-section (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 sections 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 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.
Related provisions of the Statute
Analysis and Updates
Introduction This section pertains to revisionary powers of Revisional Authority. Analysis (i) The Revisional Authority means an authority appointed or authorised for revision of decision or orders as referred to in this section. (ii) The Revisional Authority is empowered to examine any proceedings and stay the operation of any decision or order, if he considers that such decision or order passed by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue or illegal or improper or has not taken into account certain material facts. (iii) After giving the concerned person an opportunity of being heard and making further necessary inquiry, the Revisional Authority may pass an order within 3 years of passing of the said order sought to be revised including enhancing or modifying or annulling the said decision or order. (iv) The Revisional Authority shall not exercise such revisionary powers if
(a) appeal is filed against the order to – Appellate Authority U/s.107 Appellate Tribunal U/s.112 High Court U/s.117 Supreme Court U/s.118 (b) period of 6 months as specified in section 107(2) has not expired or more than 3 years have expired after passing the decision or order(c) the order has already been taken under this section for revision at any earlier stage(d) revisionary order has already been passed once.
(v) However, the Revisional Authority may pass an order on any point which has not been raised & decided in an appeal either before the Appellate Authority, Appellate Tribunal, High Court or Supreme Court. (vi) The Revisional Authority must pass the order within 1 year from the date of order passed in such appeal or within 3 years from the date of such passing the decision or order sought to be revised, whichever is later. (vii) The order passed under this section shall be final and binding on the parties subject to provisions of Section 113 (Orders of Appellate Tribunal) or Section 117 (Appeal to High Court) or Section 118(Appeal to Supreme Court). (viii) The time span between the date of decision of the Appellate Tribunal and the date of decision of the High Court or the date of decision of the High Court and the date of decision of Supreme Court should be excluded in computing the period of limitation of three years. Even the period of stay order is excluded in computing the period of limitation of three years. Related provisions (i) Section 2(99) defines “Revisional Authority” Recommended Articles –
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