Section 108. Powers of Revisional Authority.-
(1) Subject to the provisions of section 121 and any
rules made thereunder, 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 under
this Act or under the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act 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, he 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.
(2) The Revisional Authority shall not exercise any
power under sub-section (1), if-
(a) the order has been subject to an appeal under
section 107 or section 112 or section 117 or section 118; or
(b) the period specified under sub-section (2) of
section 107 has not yet expired or more than three years have expired after the
passing of the decision or order sought to be revised; or
(c) the order has already been taken for revision
under this section at an earlier stage; or
(d) the order has been passed in exercise of the
powers under sub-section (1):
Provided that the Revisional Authority may pass an
order under sub-section (1) on any point which has not been raised and decided
in an appeal referred to in clause (a) of sub-section (2), 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 subsection,
whichever is later.
(3) Every order passed in revision under sub-section
(1) shall, subject to the provisions of section 113 or section 117 or section
118, be final and binding on the parties.
(4) If the said decision or order 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 referred to in clause (b) of sub-section (2)
where proceedings for revision have been initiated by way of issue of a notice
under this section.
(5) Where the issuance of an order under sub-section
(1) 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 referred to in
clause (b) of sub-section (2).
(6) For the purposes of this section, the term,-
(i) "record" shall include all records
relating to any proceedings under this Act available at the time of examination
by the Revisional Authority;
(ii) "decision " shall include intimation
given by any officer lower in rank than the Revisional Authority.
