In India, the Goods and Services Tax (GST) is a relatively recent legislation. Even though it contains the laws for a complete indirect tax system, from taxation to asset seizures for enforcement, they are not all put into effect at once. With the appointment of a Revisional Authority, the GST system, which has been implemented gradually, is now on par with its direct tax competitor.
What is GST revisional authority?
A Revisional Authority is an authority that can request and review the records of any actions taken by an official under his authority and carry out additional research as he sees fit. In the interest of revenue, the Revisional Authority may amend the initial order, that is, it may issue an order overriding the officer’s order.
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Who can approach the GST revisional authority?
On any issue, the Revisional Authority has the authority to decide whether or not to take action. The Revisional Authority can only be asked to use its authority by the Commissioner of State or Union Territory taxes. The taxpayer will only be granted the chance to be heard if an order is issued against him; otherwise, he would not be able to contact the GST Revisional Authority.
When can one approach the GST revisional authority?
The GST Revisional Authority will only take action if he believes that a subordinate officer’s judgement or order is incorrect and against the interests of revenue.
- Is illegal; or
- Is improper; or
- Certain material facts have not been taken into account
Therefore, one can only approach the Revisional Authority if they have good reason to think that an order issued by a subordinate officer is incorrect in so far as it harms the interests of revenue.
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Who has the power to revise the decisions/orders?
The following individuals have the power to amend the decisions or orders:
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
|
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When is the revisional authority not able to exercise its power?
The following situations prevent the Revisional Authority from using its authority:
- where an appeal has been filed against the appropriate order before the Supreme Court, High Court, Appellate Authority, or Appellate Tribunal. Nonetheless, the Revisional Authority has the authority to issue an order about any matter that was not brought up in the appeal within a year of the order’s date.
- After an order is issued, the Commissioner has six months to instruct his subordinate official to file an appeal with the Appellate Authority if necessary. Until these six months have passed, the Revisional Authority is unable to use its authority. Nonetheless, within three years after the date of the ruling in the appeal, the Revisional Authority may issue an order addressing any issue that was not brought up in the appeal.
- if the order or decision that needs to be changed was passed more than three years ago.
- The pertinent order has previously been taken for revision.
- An order has already been issued by the Revisional Authority.
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Time limit to approach the GST Revisional Authority
If it has been more than three years since the date of the order or judgement, the Revisional Authority is not permitted to take up the subject. Furthermore, the Revisional Authority has one year from the date of the order to make any decisions regarding unraised issues that are the subject of an appeal before the Appellate Authority, Appellate Tribunal, High Court, or Supreme Court. Therefore, within this time frame, the Revisional Authority must be contacted.
However, the following time frame will not be taken into account when calculating this limit if the decision or order that is being revised involves a matter on which the High Court or Appellate Tribunal has rendered a decision in another proceeding and an appeal against that decision is still pending before the High Court or Supreme Court:
- either between the High Court’s decision date and the Supreme Court’s decision date, or
- between the Appellate Tribunal’s decision date and the High Court’s decision date
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