Revision by Commissioner (SGST):
Section 80 (SGST)1 provides for the mechanism of revision, by the SGST Commissioner, of the orders passed by his subordinate officers.
If the SGST Commissioner on examination of the case record is of the view that the decision or order passed by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, 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.
The above power is subject to the provisions of section 93 (non-appealable orders and decisions), and is also subject to the following restrictions:-
• A decision or order cannot be revised if it has been subject to an appeal under section 79 (FAA) or under section 82 (Tribunal) or under section 87 (High Court) or under section 88 (Supreme Court).
o However, the SGST Commissioner may pass a revision order on any point which has not been raised and decided in an appeal referred to above, before the expiry of 1 year from the date of the order in such appeal or before the expiry of 3 years from the decision or order sought to be revised, whichever is later.
• A decision or order cannot be revised if more than 3 years have expired after the passing of the decision or order sought to be revised.
o However, if the decision or order (which is sought to be revised) 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 this period of 3 years.
o Also, where the issuance of a revision order is stayed by the order of a Court or Tribunal, the period of such stay shall be excluded in computing this period of 3 years.
It is also provided that for the purposes of revision :-
• ‘record’ includes all records relating to any proceedings under the Act available at the time of examination by the SGST Commissioner
• ‘decision’ includes intimation given by any officer subordinate to the SGST Commissioner.
Every Revision Order shall be final, subject to further appeals before the Tribunal, High Court, and Supreme Court.