https://www.taxtmi.com/caselaws?id=411710 GST revisional power is conditional and supervisory: the authority must call for and examine the record, record reasoned satisfaction that the subordinate order is erroneous and prejudicial to revenue, and follow the prescribed procedure. A stay of the appellate order and reversal of unblocking of input tax credit made only on subordinate noting, without independent application of mind, proper notice, or a meaningful hearing, is unsustainable. Where the order has civil consequences, reasoned decision-making and observance of natural justice are required. The revisional interference was therefore invalid for non-compliance with statutory preconditions and fair hearing requirements. en-us Tue, 31 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411710 GST revisional power is conditional and supervisory: the authority must call for and examine the record, record reasoned satisfaction that the subordinate order is erroneous and prejudicial to revenue, and follow the prescribed procedure. A stay of the appellate order and reversal of unblocking of input tax credit made only on subordinate noting, without independent application of mind, proper notice, or a meaningful hearing, is unsustainable. Where the order has civil consequences, reasoned decision-making and observance of natural justice are required. The revisional interference was therefore invalid for non-compliance with statutory preconditions and fair hearing requirements. Case-Laws GST Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411710