https://www.taxtmi.com/acts?id=27420 The Revisional Authority may on its motion or receipt of information call for and examine records of subordinate officers' proceedings and, if a decision or order is prejudicial to revenue, illegal, improper, or omits material facts, may stay its operation and, after hearing and inquiry, enhance, modify, annul or pass any just order. Revision is barred where the order is under appeal, outside limitation periods or previously revised, though revision on unraised points may be permitted within the specified additional period; periods of higher court appeal or judicial stay are excluded from limitation. "Record" and "decision" are defined for the section. en-us Fri, 23 Jun 2017 18:14:40 +0530 Fri, 23 Jun 2017 18:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27420 The Revisional Authority may on its motion or receipt of information call for and examine records of subordinate officers' proceedings and, if a decision or order is prejudicial to revenue, illegal, improper, or omits material facts, may stay its operation and, after hearing and inquiry, enhance, modify, annul or pass any just order. Revision is barred where the order is under appeal, outside limitation periods or previously revised, though revision on unraised points may be permitted within the specified additional period; periods of higher court appeal or judicial stay are excluded from limitation. "Record" and "decision" are defined for the section. Act-Rules GST - States Fri, 23 Jun 2017 18:14:40 +0530 https://www.taxtmi.com/acts?id=27420