Revisional Authority powers to examine and correct subordinate GST orders, including stays and modification, subject to prescribed limits.

The Revisional Authority may on its own motion or on information call for and examine records and, after hearing and further inquiry, stay and pass just and proper orders-including enhancement, modification, or annulment-where subordinate officers' decisions are prejudicial to revenue, illegal, improper, or omit material facts. The power is limited by pending appeals, limitation periods, prior revision, and orders passed under revisional power; certain exclusions and suspension of limitation apply where appellate proceedings or stays intervene. "Record" and "decision" are defined for these purposes.

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