https://www.taxtmi.com/article/detailed?id=13594 Revisional authority denotes the power to revise subordinate decisions or orders; the Commissioner may call for and examine all records of proceedings, stay operation of such decisions, conduct further inquiry, afford an opportunity of being heard, and pass orders including enhancement, modification or annulment. "Record" includes all proceeding records available at examination, and "decision" includes intimations by subordinate officers. "State" includes Union territories with legislatures. "State tax" means tax levied under the State GST Acts (SGST) on intra state supplies, administered and credited to the respective State and subject to prescribed exceptions and uniform features across State statutes. en-us Wed, 19 Feb 2025 10:30:01 +0530 Wed, 19 Feb 2025 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13594 Revisional authority denotes the power to revise subordinate decisions or orders; the Commissioner may call for and examine all records of proceedings, stay operation of such decisions, conduct further inquiry, afford an opportunity of being heard, and pass orders including enhancement, modification or annulment. "Record" includes all proceeding records available at examination, and "decision" includes intimations by subordinate officers. "State" includes Union territories with legislatures. "State tax" means tax levied under the State GST Acts (SGST) on intra state supplies, administered and credited to the respective State and subject to prescribed exceptions and uniform features across State statutes. Articles Goods and Services Tax - GST Wed, 19 Feb 2025 10:30:01 +0530 https://www.taxtmi.com/article/detailed?id=13594