https://www.taxtmi.com/acts?id=27562 Revisional authority may examine records and, where a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, stay its operation, conduct further inquiry after hearing, and pass orders enhancing, modifying, or annulling the decision. The power arises on the authority's motion, on information, or at the request of the central tax commissioner. Exercise is limited by appeal status, prescribed limitation periods, prior revision, and when the order itself was passed in revision; periods of pending appeals or judicial stays are excluded from limitation. Definitions of "record" and "decision" are specified. en-us Sat, 24 Jun 2017 12:55:39 +0530 Thu, 27 Jul 2017 11:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27562 Revisional authority may examine records and, where a subordinate officer's decision is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, stay its operation, conduct further inquiry after hearing, and pass orders enhancing, modifying, or annulling the decision. The power arises on the authority's motion, on information, or at the request of the central tax commissioner. Exercise is limited by appeal status, prescribed limitation periods, prior revision, and when the order itself was passed in revision; periods of pending appeals or judicial stays are excluded from limitation. Definitions of "record" and "decision" are specified. Act-Rules GST - States Sat, 24 Jun 2017 12:55:39 +0530 https://www.taxtmi.com/acts?id=27562