Section 108 of GST - Powers of Revisional Authority with Analysis
Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.||Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.||Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.||Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.||Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.||Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.||Section 108 of GST – Powers of Revisional Authority. In this GST Section you may find Complete details for Powers of Revisional Authority as per GST Act.

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):
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- (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.
Section or Rule | Description |
Section 2(99) | Definition of “revisional authority” |
Section 121 | Non-appealable decisions and orders |
Section 107 | Appeals to Appellate Authority |
Section 112 | Appeals to Appellate Tribunal |
Section 117 | Appeals to High Court |
Section 118 | Appeals to Supreme Court |
Analysis and Updates
- (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.