https://www.taxtmi.com/acts?id=27812 Revisional Authority may examine records and, if a subordinate decision is erroneous, illegal, improper or prejudicial to revenue, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. This power may be exercised on own motion, on information received, or on request, but is subject to exclusions where the order is under appeal, time-barred, previously revised, or itself a revisional order; appellate or judicial stays are excluded for limitation computations. "Record" and "decision" are defined for these purposes. en-us Mon, 26 Jun 2017 14:23:57 +0530 Mon, 26 Jun 2017 14:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27812 Revisional Authority may examine records and, if a subordinate decision is erroneous, illegal, improper or prejudicial to revenue, may stay that decision and, after hearing and inquiry, enhance, modify or annul it. This power may be exercised on own motion, on information received, or on request, but is subject to exclusions where the order is under appeal, time-barred, previously revised, or itself a revisional order; appellate or judicial stays are excluded for limitation computations. "Record" and "decision" are defined for these purposes. Act-Rules GST - States Mon, 26 Jun 2017 14:23:57 +0530 https://www.taxtmi.com/acts?id=27812