https://www.taxtmi.com/acts?id=29513 The Revisional Authority may call for 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, hear the person, inquire further and enhance, modify or annul the order. Revision is subject to bars where the order is under appeal, beyond applicable limitation periods, previously revised, or itself a revisional order. Revisional orders are final and binding subject to appellate provisions, and limitation periods exclude intervals when higher judicial decisions or court/tribunal stays apply. "Record" and "decision" are defined. en-us Tue, 04 Jul 2017 15:33:33 +0530 Fri, 28 Jul 2017 10:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29513 The Revisional Authority may call for 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, hear the person, inquire further and enhance, modify or annul the order. Revision is subject to bars where the order is under appeal, beyond applicable limitation periods, previously revised, or itself a revisional order. Revisional orders are final and binding subject to appellate provisions, and limitation periods exclude intervals when higher judicial decisions or court/tribunal stays apply. "Record" and "decision" are defined. Act-Rules GST - States Tue, 04 Jul 2017 15:33:33 +0530 https://www.taxtmi.com/acts?id=29513