Section 108 - Powers of Revisional Authority of CGST ACT, 2017

          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
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 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
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 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.

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