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; or (b) the period specified under section 107(2) has not yet expired or more than three years have expired after the … Read more

Can any CGST/SGST authority revise any order passed under the Act by his subordinates?

Section 2(99) of the Act defines “Revisional Authority” as an authority appointed or authorised under this Act for revision of decision or orders referred to in section 108. Section 108 of the Act authorizes such “revisional authority” to call for and examine any order passed by his subordinates and in case he considers the order … Read more