Revisional Authority under CGST delegated to senior Commissioners to review subordinate tax orders within administrative hierarchy. The Central Board authorises the Principal Commissioner or Commissioner of Central Tax to be Revisional Authority for decisions or orders of Additional or Joint Commissioners, and authorises Additional or Joint Commissioners to be Revisional Authority for decisions or orders of Deputy Commissioners, Assistant Commissioners, or Superintendents of Central Tax, establishing a two-tier delegation of revisional power within central tax administration.