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of <h1>Revisional Authority under MP GST Act 2017 can review decisions harming revenue, except those under appeal or revised.</h1> The Revisional Authority under the Madhya Pradesh Goods and Services Tax Act, 2017, can review and modify decisions or orders deemed erroneous or prejudicial to revenue interests. This authority can act on its own, based on received information, or upon a request from the Commissioner of central tax. However, it cannot revise orders currently under appeal or those already revised. The authority must act within specified time limits, excluding periods of legal stay or pending higher court decisions. The final orders are binding, and 'record' includes all related documents, while 'decision' encompasses lower officer intimations.
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