https://www.taxtmi.com/caselaws?id=775452 A revisional order was held unsustainable where, on the date it was passed, the officer had not been shown to be the competent revisional authority and the order itself did not record reasons for invoking suo motu revision. The later notification authorising officers as revisional authority could not cure the absence of competence at the relevant time. The text emphasises that a revisional order must disclose primary satisfaction and cogent reasons, because recording reasons is an element of natural justice and is necessary for judicial scrutiny. The order was set aside and the revision proceedings were directed to be dropped, with liberty to proceed afresh in accordance with law after hearing the affected party. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775452 A revisional order was held unsustainable where, on the date it was passed, the officer had not been shown to be the competent revisional authority and the order itself did not record reasons for invoking suo motu revision. The later notification authorising officers as revisional authority could not cure the absence of competence at the relevant time. The text emphasises that a revisional order must disclose primary satisfaction and cogent reasons, because recording reasons is an element of natural justice and is necessary for judicial scrutiny. The order was set aside and the revision proceedings were directed to be dropped, with liberty to proceed afresh in accordance with law after hearing the affected party. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775452