https://www.taxtmi.com/circulars?id=69900 Revisional powers under section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 apply to erroneous subordinate orders prejudicial to revenue, including orders that are illegal, improper, or lacking material facts. The revisional authority may stay such order, afford an opportunity of hearing, and then enhance, modify, or annul the decision, subject to statutory conditions and limitations. The Commissioner, Commercial Tax, Uttar Pradesh was appointed as the revisional authority and was authorised to delegate revisional jurisdiction to subordinate officers over specified classes of orders. en-us Thu, 05 Nov 2020 00:00:00 +0530 Mon, 04 May 2026 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69900 Revisional powers under section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 apply to erroneous subordinate orders prejudicial to revenue, including orders that are illegal, improper, or lacking material facts. The revisional authority may stay such order, afford an opportunity of hearing, and then enhance, modify, or annul the decision, subject to statutory conditions and limitations. The Commissioner, Commercial Tax, Uttar Pradesh was appointed as the revisional authority and was authorised to delegate revisional jurisdiction to subordinate officers over specified classes of orders. Circulars GST - States Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69900