Revisional Authority review powers protect revenue by allowing modification of subordinate orders prior to appeals. Revisional Authority reviews subordinate officers' orders that are prejudicial to the interest of revenue or illegal/improper, acting suo moto or on reference to stay operations, conduct inquiries after hearing, and enhance, modify, or annul decisions. Its powers are subject to bars where appeals exist, appeal periods are pending or lapsed beyond a statutory window, earlier revisions have occurred, or prior revisional orders exist, with limited proviso exceptions. Orders in revision are final and binding subject to defined exceptions and stays.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revisional Authority review powers protect revenue by allowing modification of subordinate orders prior to appeals.
Revisional Authority reviews subordinate officers' orders that are prejudicial to the interest of revenue or illegal/improper, acting suo moto or on reference to stay operations, conduct inquiries after hearing, and enhance, modify, or annul decisions. Its powers are subject to bars where appeals exist, appeal periods are pending or lapsed beyond a statutory window, earlier revisions have occurred, or prior revisional orders exist, with limited proviso exceptions. Orders in revision are final and binding subject to defined exceptions and stays.
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