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

Revisional jurisdiction is barred while an appeal is pending, preventing revisional re examination of appealed orders.
The Revisional Authority cannot exercise revision where the order has been formally subjected to appeal; revisionary powers are limited to reviewing adjudicating authority records and do not permit re examination of orders issued by appellate bodies. Time limits for initiating revision begin from formal initiation acts such as the issuance of notices, and revisional jurisdiction is constrained by those limitation rules, preventing simultaneous reliance on both appellate outcomes and revisional remedies.