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<h1>Revisional Authority under HP GST Act 2017 can amend decisions impacting revenue; limited by appeals and time constraints.</h1> The Revisional Authority under the Himachal Pradesh Goods and Services Tax Act, 2017, can review and revise decisions or orders deemed erroneous or prejudicial to revenue interests. This authority can act on its initiative, upon receiving information, or at the request of the central tax commissioner. Restrictions apply if the order is under appeal, the appeal period has not expired, or more than three years have passed since the order. Revisions can enhance, modify, or annul decisions after hearing the concerned party. Orders in revision are final, and specific time exclusions apply when higher court decisions are pending or stayed.