Page 8 - Chap22 Appeals & Revision

Answer :
Ü Section 2(99) of CGST Act defines “Revisional Authority” as an authority appointed or authorised
under the CGST Act for revision of decision or orders referred to in section 108.

Ü Section 108 authorizes such “revisional authority” to call for and examine any order passed by his
subordinates and if he considers that the order of the lower authority is:-
Ø erroneous in so far as it is prejudicial to revenue and illegal or improper or
Ø has not taken into account certain material facts or

Ø in consequence of an observation by Comptroller and Auditor General of India, then he may revise the
order after giving opportunity of being heard to the person concerned.
Ü It can also stay the operation of any order passed by his subordinates pending such revision.
Ü The revisional authority shall not revise any order if,
a) the order has been subject to an appeal before Appellate Authority or Appellate Tribunal or High

Court or Supreme Court,
b) the period of 6 month from date of communication of order has not yet expired or more than 3
years have expired after the passing of the decision or order sought to be revised,
c) the order has already been taken up for revision at any earlier stage or

d) the order sought to be revised is a revisional order in the first place.
e) Non appealable orders and decisions i.e. order covered under section 121.
Ü However, The RA may still pass an order on any point which has not been raised and decided in an appeal
before AA/Tribunal/High Court/Supreme Court, before the expiry of a period of 1 year from the date of

the order in such appeal or before the expiry of a period of 3 years from the date of initial order,
whichever is later.

CCP 22.02.07.00
Mr. Mahendran is aggrieved by the order of the Revisional Authority (RA) and wants to make an

appeal to the First Appellate Authority.
While commenting on decision of Mr. Mahendran, you are also required to state the powers of
Revisional Authority to revise the orders passed by the subordinate officers under section 108 of
CGST Act, 2017.
What is the time period for the Revisional Authority to exercise the power of revision? [CA Final Nov

2020 Exam]
Answer:-
Ü The decision of Mr. Mahendran of making an appeal to the First Appellate Authority against the order of
the RA is not valid in law, because a person aggrieved by an order passed by RA may appeal to the

Appellate Tribunal which is the second level of appeal.
Ü Powers of RA to revise orders passed by the subordinate officers u/s 108 of CGST Act, 2017 are:-
1) The RA may call for and examine the record of any proceedings-
- on his own motion, or

- upon information received by him or
- on request from the SGST/ UTGST Commissioner.
2) On examination of the case records, if RA is of the view that the decision/order passed under the CGST
Act/SGST Act/UTGST Act by any officer subordinate to him is:-

- erroneous in so far as it is prejudicial to revenue and illegal or improper or
- has not taken into account certain material facts or

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