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<h1>Karnataka GST Act Allows Revisional Authority to Modify or Annul Decisions to Protect Revenue Interests Under Section 2017</h1> The Revisional Authority under the Karnataka Goods and Services Tax Act, 2017, can review decisions or orders deemed erroneous or prejudicial to revenue interests. This authority can act on its own, based on information, or upon a request from the Commissioner of central tax. It may modify, annul, or enhance decisions after providing an opportunity to be heard. However, it cannot revise orders already under appeal, those outside specified time limits, or previously revised. Orders passed are final unless further appealed. Time limits for revisions exclude periods during which related higher court appeals are pending or stayed.