REVISIONAL POWERS

[Sadanand Bulbule]

Section 108(2) of the CGST Act reads as under:

(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

Query:

What exactly is the meaning/intent of ' the order has been subject to an appeal?

In my opinion, any order pending under these forums are outside the domain of revisional jurisdiction under Section 108.

Since there is ambiguity among the stakeholders, experts are requested to throw light on this issue, if possible with relevant rulings.

AI Summary

Experts Clarify Scope of Revisional Powers Under CGST Act Section 108(2), Limiting Authority During Pending Appeals A legal discussion forum explores the interpretation of Section 108(2) of the CGST Act regarding revisional powers. The key issue centers on understanding the phrase 'order has been subject to an appeal' and its implications for revisional jurisdiction. Experts clarified that if an order is pending appeal under specified sections, the Revisional Authority cannot exercise powers, ensuring the primacy of the appellate process and preventing jurisdictional overlap.