https://www.taxtmi.com/circulars?id=69901 Procedure was prescribed for referring revision matters to the Revisional Authority under section 108 of the Uttar Pradesh SGST Act/CGST Act. The Commissioner, Commercial Tax, Uttar Pradesh was stated to be the Revisional Authority, empowered to examine subordinate orders that are erroneous, prejudicial to revenue, illegal, improper, or based on omitted material facts, and to stay, modify, enhance, or annul such orders after hearing the affected person. The instruction also set out the circumstances in which revision would not be exercised and created a zonal screening committee and headquarters-level processing mechanism for revision proposals. en-us Tue, 24 Dec 2019 00:00:00 +0530 Mon, 04 May 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69901 Procedure was prescribed for referring revision matters to the Revisional Authority under section 108 of the Uttar Pradesh SGST Act/CGST Act. The Commissioner, Commercial Tax, Uttar Pradesh was stated to be the Revisional Authority, empowered to examine subordinate orders that are erroneous, prejudicial to revenue, illegal, improper, or based on omitted material facts, and to stay, modify, enhance, or annul such orders after hearing the affected person. The instruction also set out the circumstances in which revision would not be exercised and created a zonal screening committee and headquarters-level processing mechanism for revision proposals. Circulars GST - States Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69901