Powers of Revisional Authority [Section 108] - GST Ready Reckoner - GST

Powers of Revisional Authority As per Section 108(1) Power of Revision Stay i)The Revisional Authority means an authority appointed or authorised for revision of decision or orders as referred to in this section. Notification No. 05/2020 Central Tax notifies that Central Board of Indirect Taxes and Customs hereby authorises - the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority (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. As per rule 109B notice in FORM GST RVN-01 is to be served on person Time limit for passing revision Order within 3 years (iii) After giving the concerned person an opportunity of being heard and making further necessary inquiry, the Revisional Authority may pass an order within 3years of passing of the said order sought to be revised including enhancing or modifying or annulling the said decision or order. Order in FORM GST APL-04 clearly indicating the final amount of demand confirmed As per Section 108(2) Conditions for which No Revisionary Powers can be exercise (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. Additional points can be taken up (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. Time Limit for passing order (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. Final Binding (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). As per section 108(4) 108(5) Time span Between decisions taken by apex court stay order shall be excluded in calculating period of 3 years (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. Explanation of Record Decision for the purpose of the section As per Section 108(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. Important Notification Circulars Central Government, notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. [ Notification No. 22/2024 - Central Tax dated 08.10.2024 ]