https://www.taxtmi.com/article/detailed?id=15018 The Commissioner and designated Revisional Authorities may call for records of subordinate GST proceedings and, if a decision is found erroneous and prejudicial to revenue, stay its operation, conduct further inquiry, and enhance, modify or annul the order after hearing the person concerned. "Decision" includes subordinate intimations; "record" includes all available proceeding records. Revision is excluded for non appealable orders and is constrained by statutory time limits and the existence of an appeal on the same order; limited revision of issues not covered in appeal is permitted within a later statutory window. Revision orders are final subject to appeal to higher forums. en-us Thu, 28 Aug 2025 20:51:52 +0530 Thu, 28 Aug 2025 20:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15018 The Commissioner and designated Revisional Authorities may call for records of subordinate GST proceedings and, if a decision is found erroneous and prejudicial to revenue, stay its operation, conduct further inquiry, and enhance, modify or annul the order after hearing the person concerned. "Decision" includes subordinate intimations; "record" includes all available proceeding records. Revision is excluded for non appealable orders and is constrained by statutory time limits and the existence of an appeal on the same order; limited revision of issues not covered in appeal is permitted within a later statutory window. Revision orders are final subject to appeal to higher forums. Articles Goods and Services Tax - GST Thu, 28 Aug 2025 20:51:52 +0530 https://www.taxtmi.com/article/detailed?id=15018