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of <h1>Chief Commissioner Can Review GST Orders Under Section 99 if Erroneous, Prejudicial to Revenue; Must Act Within 3 Years.</h1> Section 99 of the Model GST Law grants the Chief Commissioner or Commissioner the authority to review and revise decisions or orders made by subordinate officers under the GST Act if deemed erroneous or prejudicial to revenue interests. This power is subject to certain conditions, such as the absence of an appeal under specified sections, and must be exercised within three years of the original decision. The Commissioner can modify, enhance, or annul decisions after providing an opportunity for a hearing. The section also outlines exclusions for calculating the revision period, such as pending appeals or court stays.
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