REVISION BY REVISIONAL AUTHORITY

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..... or approaching the Revisional Authority, is that, subject to provisions of Section 121 of the CGST Act, 2017 and any rules made thereunder, the order under consideration should be 'prejudicial' to the interest of revenue [Section 108 (1) of the CGST Act, 2017] and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said orde .....

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..... rence from Commissioner(s), subject to the provisions of Section 121 of the CGST Act, 2017, 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 further inquiry, if necessary, pass order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order .....

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..... not been raised and decided in an appeal 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. 9.4. Every order passed in revision under Sub-section (1) of Section 108 of the CGST Act, 2017 shall, subject to the provisions of Section 113 or Section 117 .....

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..... 9.6. Let's consider a hypothetical situation, where the adjudicating authority, i.e., Superintendent or DC/ AC or ADC/ JC, passes an order-in-original, thereby setting aside the demand notice. In other words, if the case is decided in favour of a taxpayer it is natural that the taxpayer will not go in appeal. Legal parameters at the material time are such that the order appears to be correct even .....

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..... he appellate body is 180 days/ 90 days. 9.7. Notification No. 05/2020- Central Tax dated 13.01.2020, authorizes following officers as Revisional Authorities: (a) Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and (b) Additional or Joint Commissioner of Central Tax for decisions or orders passed by th .....

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