https://www.taxtmi.com/acts?id=23935 Revisional Authority may examine proceedings on its own motion or on information, and where a subordinate order is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, it may stay the order, make further inquiry, and pass a just and proper order including enhancement, modification, or annulment after hearing the person concerned. Revision is barred where the order has been appealed, the appeal period has not expired or three years have passed, the order has already been revised, or the order was itself made in revision, subject to a limited proviso for issues not raised or decided in appeal. en-us Mon, 27 Mar 2017 17:07:18 +0530 Fri, 26 Jun 2026 11:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23935 Revisional Authority may examine proceedings on its own motion or on information, and where a subordinate order is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, it may stay the order, make further inquiry, and pass a just and proper order including enhancement, modification, or annulment after hearing the person concerned. Revision is barred where the order has been appealed, the appeal period has not expired or three years have passed, the order has already been revised, or the order was itself made in revision, subject to a limited proviso for issues not raised or decided in appeal. Act-Rules GST Mon, 27 Mar 2017 17:07:18 +0530 https://www.taxtmi.com/acts?id=23935