Revisional powers of Chief Commissioner or Commissioner
Section 99
Bill
APPEALS AND REVISION
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
has been subject to an appeal under section 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 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the High Court and the date of the decision of the Supreme 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 b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =