Stay updated
The Hon’ble Supreme Court in UOI& Ors. dismissed the SLP against Delhi High Court’s ruling that revisionary powers under Section 108 of the CGST Act cannot be exercised to stay refund orders, absent a finding of error or impropriety.
It is the choice of petitioner to either file appeal u/s 107 or revision u/s 108 against orders passed u/s 73. The words in Section 108(2)(1) cannot be understood as implying that first of all the applicant should file an appeal and only thereafter, a revision will lie against such an order passed in appeal.
Kerala State Circular No. 05/2024 dated 06.04.2024 regarding issuance of Orders u/s 107 and 108 of SGST/ CGST/ IGST Act – Numbering of Appellate and Revisional Orders – guidelines issued.