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of <h1>GST Law Section 80: Commissioner Can Revise Erroneous Subordinate Decisions Affecting Revenue Within Three-Year Limit</h1> Section 80 of the Model GST Law grants the Commissioner revisional powers to examine and modify decisions or orders made by subordinate officers if deemed erroneous and prejudicial to revenue interests. The Commissioner can initiate revisions on their own or based on information received, provided the decision is not under appeal or more than three years old. The Commissioner may address unraised points within one year from an appeal order or three years from the initial decision. Exclusions apply for the time spent in higher court proceedings or stays by courts. The term 'record' encompasses all related documents available during examination.
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