Question 13 - Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 13. Are there any fetters to the powers of revisional authority under GST to revise orders of subordinates? Ans. Yes. The revisional authority shall not revise any order 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 section 107(2) has not yet expired or more than three 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 under this Section at any earlier stage.