Section 99 Revised Model GST Law ( Nov 2016)
- 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 of the revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned 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 Chief Commissioner or Commissioner shall not exercise any power under sub-section (1), if.-
(a) the order 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 of a period of three years referred to in clause (b) of that sub-section, whichever is later.
(4) Every order passed in revision under sub-section (1) shall, subject to the provisions of sections 102, 106 or 107, be final.
(5) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or as the case may be, the date of the decision of 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 by any officer lower in rank than the Chief Commissioner or, as the case may be Commissioner.