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    <title>Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?</title>
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    <description>A revisional authority authorised under the Act may call for and examine orders passed by subordinates and, if it considers an order erroneous in a way that is prejudicial to revenue, illegal, improper, or neglectful of material facts, may revise that order after giving the affected person an opportunity of being heard; this power also extends to matters arising from Comptroller and Auditor General observations.</description>
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