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The Goods and Service Tax (GST) is a relatively new legislation in India. While it does have the legislation for an entire indirect tax structure ranging from the charge of tax to seizing of assets for enforcement, the same is not implemented all at once. The system of GST is being implemented in a phased manner and now it has come on par with its direct tax peer with the appointment of a Revisional Authority.
A Revisional Authority is an authority that has the power to call for and examine the records of any proceedings carried out by an officer who is a subordinate to him and conduct a further enquiry as he may deem fit. The Revisional Authority can revise the original order, i.e., it can pass an order to overrule the order of such officer in the interest of revenue.
The Revisional Authority may decide whether to act or not on any matter. The Commissioner of State tax or Union Territory tax may only request the Revisional Authority to exercise its powers. The taxpayer cannot approach the GST Revisional Authority but will only be given an opportunity of being heard in case an order is to be passed against him.
The GST Revisional Authority will only exercise his powers if he considers that any decision or order passed by a subordinate officer is erroneous and prejudicial to the interest of revenue and:
Thus, one can approach the Revisional Authority only if they have reason to believe that a subordinate officer has passed an order that is erroneous in so far as it is prejudicial to the interest of revenue.
The persons with the authority to revise the decisions/orders are as follows:
|For decisions or orders passed by||Authorised Revisional Authority|
|Additional or Joint Commissioner||Principal Commissioner or Commissioner|
|Deputy Commissioner or Assistant Commissioner or Superintendent||Additional or Joint Commissioner|
The Revisional Authority cannot exercise its power in the following cases:
The Revisional Authority cannot take up any matter where more than three years have passed since the date of the order/decision. Further, where the Revisional Authority seeks to pass an order in respect to any point not raised and subject to an appeal before the Appellate Authority, Appellate Tribunal, High Court or Supreme Court, the time limit for the Revisional Authority is one year from the date of such order. Hence, the Revisional Authority needs to be approached within this time limit.
However, in the computation of this limit, where the decision/order sought to be revised involves an issue which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or High Court is pending, the following period spent shall not be taken into consideration: