Section 99 – Draft-Bills-Reports – APPEALS AND REVISION – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 99 – 99. Revisional powers of Chief Commissioner or Commissioner (1) Subject to the provisions of section 112 and any rules made thereunder, the Chief Commissioner or Commissioner may on his own motion, or upon information received by him or on request from the Commissioner of [SGST/CGST], call for and examine the record of any proceeding, and if he considers that any decision or order passed under this Act or under the [SGST/CGST] Act as authorized under section 7 of the [SGST/CGST] Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 98 or under section 101 or under section 106 or under section 107 ; or (b) the period specified under sub-section (2) of section 98 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised. (c) the order has already been taken for revision under this section at any earlier stage. (3) Notwithstanding anything contained in sub-section (2), the Chief Commissioner or Commissioner may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of subsection (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
preme Court shall be excluded in computing the period referred to in clause (b) of sub-section (2) where proceedings for revision have been initiated by way of issue of a notice under this section. (6) Where the issuance of an order under sub-section (1) is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing the period referred to in clause (b) of sub-section (2). (7) For the purposes of this section, record shall include all records relating to any proceedings under this Act available at the time of examination by the Chief Commissioner or Commissioner. (8) For the purposes of this section, decision shall include intimation given by any officer lower in rank than the Chief Commissioner or, as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =