Section 108 allows appointment of Revisionary Authority to protect the interest of Revenue by the Government. In this regard, vide Notification No. 5/2020-CT dated 13 January, 2020 has appointed the following as Revisionary Authority:
(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and
(b) 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,
In this article, we will cover following issues related to Revisionary Authority
1. When Revisionary Authority can initiate Process of Revision
2. What all Orders/Decision can be Revised by the Revisionary Authority
3. Can Taxpayer apply for Revision
4. Procedure of Revisionary Authority and Appeal against the Order of Revisionary Authority
5. Non Appealable Orders in GST Law (Section 121).
When Revisionary Authority can initiate Process of Revision
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 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.
From above, it appears that Revisionary Authority can initiate the process of Revision when it feels that any order or decision passed by the authority junior to him is prejudicial to the interest of revenue.
What all Orders/Decision can be Revised by the Revisionary Authority
Any order or decision of subordinate officers can be taken for Revision except:
a) The order has been subject to an appeal under section 107 (Appellate Authority) or section 112 (GSTAT) or section 117 (High Court) or section 118 (Supreme Court).
b) The period specified under sub-section (2) of section 107 has not yet expired (i.e. Period of Appeal by the Department has not yet expired i.e. Six Months from the date of order) or more than three years have expired after the passing of the decision or order sought to be revised.
Simply means, Orders/Decision can be taken for revision only after Six Months but before Three Years.
Further, the Revisional Authority may pass an order on any point which has not been raised and decided in an appeal before Appellate Authority /GSTAT/HC/SC, 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 from the date of initial order, whichever is later.
c) the order has already been taken for revision under this section at an earlier stage.
d) Revisionary Order can not be taken for Revision again, other wise Commissioner could take up again the Revisionary Order of Joint Commissioner/Additional Commissioner for revision.
e) Orders/Decisions listed in Section 121.
If the said decision or order of Revisionary Authority 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 of 3 years where proceedings for revision have been initiated by way of issue of a notice under section 108 of the CGST Act, 2017.
Can Taxpayer apply for Revision
From the language of Section 108, it appears that it is a mechanism designed by the Government to protect the interest of revenue. Accordingly, Taxpayer is not allowed to file for Revision, however, he will get opportunity of being heard before deciding any matter against him.
Procedure & Order of Revisionary Authority (Section 108 and Rule 109B)
Revisionary Authority after examination of Records 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.
Where the Revisional Authority after examination of records decides to pass an order in revision which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01and shall give him a reasonable opportunity of being heard.
Where the issuance of an Revisionary order 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 i.e. three years.
The Revisional Authority shall, along with its Revisionary order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04clearly indicating the final amount of demand confirmed.
Appeal against the Order of Revisionary Authority can be filed with GSTAT. (For reading complete guide about GSTAT Appellate Procedure, please read at
Non Appealable Orders in GST Law (Section 121)
As per Section 121 of CGST Act, 2017 following orders can not be appealed in any Court of Law:
(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or
(b) an order pertaining to the seizure or retention of books of account, register and other documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an order passed under section 80. (Payment of Tax and other amounts in installments).
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Disclaimer: We have taken due care to the best of our knowledge while explaining the provisions surrounding the issue purely for informational/academic purpose. It should not be considered as professional advice or consultancy to be relied upon. Further, Fab Gyan and its Team will not be responsible for any mistake.
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