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Revisional powers of Chief Commissioner or Commissioner

Section 99 - APPEALS AND REVISION - Goods and Services Tax - Section 99 - 99. (1) Subject to the provisions of section 112 and any rules made thereunder, the Chief Commissioner or Commissioner may on his own motion, or upon information received by him or on request from the Commissioner of [SGST/CGST], call for and examine the record of any proceeding, and if he considers that any decision or order passed under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST .....

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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 Chief Commissioner or Commissioner shall not exercise any power under sub-section (1), if.- (a) the order has been subject to an appeal under section 98 or under section 101 or under section 106 or under section 107 ; or (b) the period specified under sub-section (2) of section 98 has not yet exp .....

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e 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. (4) Every order passed in revision under sub-section (1) shall, subject to the provisions of sections 102, 106 or 107, be final. (5) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High C .....

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