https://www.taxtmi.com/acts?id=26725 The Revisional Authority may call and examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper or omits material facts, may stay the decision, inquire after hearing the person concerned and pass such order as deemed just, including enhancing, modifying or annulling the decision. Its power is exercisable on its own motion, on information, or on request from the Commissioner, but is subject to bars where appeals exist, limitation periods, prior revision, or where the impugned order itself arose from revision; periods of appellate adjudication or court stays are excluded for limitation computation. en-us Wed, 21 Jun 2017 16:39:35 +0530 Fri, 14 Jul 2017 12:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26725 The Revisional Authority may call and examine records and, if a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper or omits material facts, may stay the decision, inquire after hearing the person concerned and pass such order as deemed just, including enhancing, modifying or annulling the decision. Its power is exercisable on its own motion, on information, or on request from the Commissioner, but is subject to bars where appeals exist, limitation periods, prior revision, or where the impugned order itself arose from revision; periods of appellate adjudication or court stays are excluded for limitation computation. Act-Rules GST - States Wed, 21 Jun 2017 16:39:35 +0530 https://www.taxtmi.com/acts?id=26725