2025 (1) TMI 1308

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....l Authority under Section 108 of U.P. Goods and Services Tax Act, 2017. 3. The contention of the petitioner's counsel is that the revision of the petitioner has been dismissed firstly on merits and then as not maintainable. The submission is that the revision was maintainable in view of the language used in Section 108 of the Act, 2017. He has taken us through Sub-section 2 of Section 108, especially, clause 1 thereof which says that 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 (b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expire....

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.... the records, we are of the opinion that if the revision of the petitioner has been dismissed as not maintainable, then, there was no occasion for the Revisional Authority to have observed as under:- "प्रश्नगत प्रकरण में विचारोंपरान्त पारित आदेश के प्रथम दृष्ट्या त्रुटिपूर्ण, राजस्व हितो&#2....

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....;ा प्रस्तुत पुनरीक्षण प्रत्यावेदन जी0एस0टी0 एक्ट एवं नियमावली के अन्तर्गत विधिनुकूल नहीं होने के कारण पोषणीय नहीं है।" 7. If the revision was not maintainable on the groun....

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.... an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. (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 (b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or 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 has....

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....all be excluded in computing the period of limitation referred to in clause (b) of sub-section (2). (6) For the purposes of this section, the term,-- (i) ―record shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority; (ii) ―decision shall include intimation given by any officer lower in rank than the Revisional Authority." 9. Sub-section 2 of Section 108 of the Act, 2017 says that - "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." The words -"the order has been subject to an appeal u....