Page 292 - CA Final GST

Badlani Classes

(b) the period of 6 months (from the date of communication of order) has not yet
expired or more than 3 years have expired after the passing of the decision/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 sought to be revised is a revisional order in the first place.
Revision on points which has not been Raised and Decided in Appeal The
Revisional Authority may pass an order on any point which has not been raised and

decided in appeal before the expiry of –
➢ a period of 1 year from the date of the order in such appeal or
➢ a period of 3 years from the date of initial order,

whichever is later.
Thus, revision cannot be under taken unless time limit to file appeal has expired.
Revision order cannot be further revised. Same order cannot be revised twice.

3- Revisional order to be Final and Binding Every revision order shall be, subject to
further appeal to the Tribunal, high Court or Supreme Court, be final and binding on

the parties [Section 108(3)]
4- Exclusion of Time As per Section 108(4), if the said decision or order involves an
issue-

➢ On which the Appellate Tribunal has given its decision in some other
proceedings and an appeal to the High Court against such decision of the
Appellate Tribunal 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 shall be
excluded in computing the period of limitation of 3 years where proceedings for
revision have been initiated by way of issue of a notice under this section.

➢ On which the High Court has given its decision in some other proceedings and
an appeal to the Supreme Court against such decision of the High Court is

pending,-

The period spent between 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 of 3 years where proceedings for revision have been initiated by

way of issue of a notice under this section.

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5- Stay period to be Excluded Where the issuance of an order under Section 108(1) is

stayed by the order of a court or Appellate Tribunal, the period of such stay shall be

Central Goods & Services Tax Act, 2017