https://www.taxtmi.com/acts?id=27129 Revisional Authority may call for and examine records and, if a subordinate officer's decision is erroneous and prejudicial to revenue or omits material facts, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. Revision is subject to statutory bars where appeals exist, time limits including a three-year cap and earlier revision, and where the order was passed in revision; a proviso permits revision on unraised points within a shorter window. Orders in revision are final subject to appeal, and periods spent awaiting higher-court decisions or under judicial stay are excluded from limitation. "Record" and "decision" are defined. en-us Thu, 22 Jun 2017 17:44:00 +0530 Thu, 22 Jun 2017 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27129 Revisional Authority may call for and examine records and, if a subordinate officer's decision is erroneous and prejudicial to revenue or omits material facts, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. Revision is subject to statutory bars where appeals exist, time limits including a three-year cap and earlier revision, and where the order was passed in revision; a proviso permits revision on unraised points within a shorter window. Orders in revision are final subject to appeal, and periods spent awaiting higher-court decisions or under judicial stay are excluded from limitation. "Record" and "decision" are defined. Act-Rules GST - States Thu, 22 Jun 2017 17:44:00 +0530 https://www.taxtmi.com/acts?id=27129