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REVISIONAL POWERS - Goods and Services Tax - GSTExtract Section 108(2) of the CGST Act reads as under: (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 Query: What exactly is the meaning/intent of the order has been subject to an appeal? In my opinion, any order pending under these forums are outside the domain of revisional jurisdiction under Section 108 . Since there is ambiguity among the stakeholders, experts are requested to throw light on this issue, if possible with relevant rulings.
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