https://www.taxtmi.com/article/detailed?id=7275 Section 99 grants the Chief Commissioner or Commissioner revisional power to review records, stay orders, and enhance, modify or annul decisions after hearing, subject to exceptions where an appeal exists, appeal periods apply or more than three years have passed, and where the order was earlier revised. It allows the authority to decide on points not raised in appeal within specified temporal limits and treats 'decision' to include intimations from lower officers, thereby enabling revision of communications not otherwise appealable. en-us Tue, 14 Feb 2017 08:43:18 +0530 Tue, 14 Feb 2017 08:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7275 Section 99 grants the Chief Commissioner or Commissioner revisional power to review records, stay orders, and enhance, modify or annul decisions after hearing, subject to exceptions where an appeal exists, appeal periods apply or more than three years have passed, and where the order was earlier revised. It allows the authority to decide on points not raised in appeal within specified temporal limits and treats 'decision' to include intimations from lower officers, thereby enabling revision of communications not otherwise appealable. Articles Goods and Services Tax - GST Tue, 14 Feb 2017 08:43:18 +0530 https://www.taxtmi.com/article/detailed?id=7275