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    <title>Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?</title>
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    <description>Revisional authority under GST shall not revise an order if the order is subject to an appeal, if the period for filing an appeal has not expired or more than three years have passed since the order, or if the order has already been taken up for revision previously.</description>
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      <description>Revisional authority under GST shall not revise an order if the order is subject to an appeal, if the period for filing an appeal has not expired or more than three years have passed since the order, or if the order has already been taken up for revision previously.</description>
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