ॐ असतो मा सद्गमय
National and Regional Benches shall have jurisdiction to hear appeals against the orders passed by the Appellate Authority or the Revisional Authority in the cases where one of the issues involved relates to the place of supply.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 24)
National Bench shall be headed by the National president along with one Technical member (Centre) and one Technical Member (State).
Regional Benches shall consist of a Judicial Member, one Technical Member (Centre) and one Technical Member (State).
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 23)
National bench shall be located at New Delhi. The Central Government on the
recommendations of the Council, by notification, constitute such number of Regional Benches as may be required.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 22)
The Central Government shall on the recommendation of the GST Council by
Notification constitute Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal) for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority.
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 21)
Where 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 time 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 of 3 years, where notice for revision has been issued.
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).
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO. 20)
Yes. In terms of Section 108(4) appeal against the revision orders could be preferred before the Tribunal.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner : FAQ NO. 19)
Yes, the person concerned with the order that is the subject matter of the review shall be given an opportunity of being heard.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO.18)
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. Review authority, may stay the operation of the order sought to be reviewed.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner : FAQ NO. 17)
Following orders or decisions cannot be reviewed by a revision authority
(a) order has been subject to an appeal under before Tribunal (under section 112) or High Court (under section 117) or Supreme Court (under section 118); or
(b) the period of 6 months as specified under 107(2) for preferring an appeal by department before Appellate Authority has not yet expired or
(c) where more than three years have expired after the passing of the decision or order sought to be revised.
(d) where the order has already been taken for revision under this section at any earlier stage.
(e) revisionary order passed under this section [i.e. section 108(1)].
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO. 16)
The order which has been subject to an appeal under before Appellate Authority (section 107) as well as orders of Appellate Authority which are appealed before Tribunal cannot be reviewed by Review authority.
However, review authority could pass an order under revisionary power on any point which has not been raised and decided in an appeal before Appellate Authority. Such revision order could be passed within 1 year from the date of the order of Appellate Authority or 3 years from the date of the original order whichever is later.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner : FAQ NO. 15)