Revisional Authority in CGST Act Reviews Orders for Revenue Impact; Acts Within 3 Years Unless Stayed by Court.

The CGST Act, 2017, establishes a Revisional Authority (RA) to review decisions or orders deemed prejudicial to revenue interests. The RA can revise orders if they are illegal, improper, or overlook material facts, staying the order's operation if necessary. However, the RA cannot act if an appeal is filed, the appeal period hasn't expired, or if more than three years have passed since the order's issuance. The RA's decisions are final unless stayed by a court. The RA primarily serves the revenue's interest, revisiting decisions within three years to prevent revenue loss. Specific officers are designated as Revisional Authorities through official notifications.