Tax in India

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)

In terms of Section 2(99) “Revisional Authority” means an authority appointed of authorised for revision of decision or orders as referred to in section 108
The review authority either on his own motion or based on the information received by him or based on the request of the Commissioner of State Tax or Commissioner of Union Territory tax, could call for and examine the record of any proceeding, and if he considers that any decision or order passed under this CGST Act, or SGST Act or UTGST Act, by any officer subordinate to him is:
(a) erroneous in so far as it is prejudicial to the interest of the revenue and        (b) 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
(c) in consequence of an observation by the Comptroller and Auditor General of India, he may 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. 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 Revisional Authority.

(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO. 14)

Yes, the Appellate Authority could enhance the penalty. However, an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order.

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS: FAQ NO. 13)

The Appellate Authority may pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. The order shall be in writing giving details as to determination. The Appellate Authority shall, along with its order under section 107(11), issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. However, the Appellate Authority does not have power to refer the case back to the Adjudicating authority that passed the said decision or order.

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS: FAQ NO. 12)

The Appellate Authority at the time of hearing of an appeal, may allow an appellant to go into any ground of appeal not specified in the grounds of appeal, if he is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS: FAQ NO. 11)

Yes. The Appellate Authority may, grant adjournment of personal hearing if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing. However, no such adjournment shall be granted more than three times to a party during hearing of the appeal.

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS: FAQ NO. 10)

Yes. In terms of Section 107(8), Appellate Authority shall have to give opportunity of hearing to the appellant.

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS : FAQ NO. 9)

Yes. In terms of Section 107(7) where the appellant has paid the required pre-deposit, the recovery proceedings for the balance amount shall be deemed to be stayed.

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS : FAQ NO. 8)

For filing appeal following amounts shall have to be remitted:

Demands which are not contested	Entire amount of such demands (tax, interest and penalty) shall have to be remitted
Demands which are contested	a sum equal to 10% of the remaining amount of tax in dispute arising from the said order shall have to be remitted

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS : FAQ NO. 7)