Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?

  • 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 of the CGST Act, 2017; or

(b) the period specified under section 107(2) of the CGST Act, 2017 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 Section 108 at any earlier stage.

(d) The order is an order in revision passed under Section 108(1) of the CGST Act, 2017. 

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