https://www.taxtmi.com/article/detailed?id=16770 Revisionary power under section 108 of the CGST Act, 2017 is exercisable only where a subordinate order is erroneous and prejudicial to revenue, and within the statutory time limits. In bail matters, the authority that imposed the bail conditions may waive, modify, or stay them according to the facts and stage of investigation, but the Revisional Authority under the CGST Act is not empowered to stay or alter bail conditions governed by the Code of Criminal Procedure, 1973, and revision applications in such matters are stated to be not maintainable when no revenue detriment is involved. en-us Sat, 27 Jun 2026 08:35:14 +0530 Sat, 27 Jun 2026 08:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16770 Revisionary power under section 108 of the CGST Act, 2017 is exercisable only where a subordinate order is erroneous and prejudicial to revenue, and within the statutory time limits. In bail matters, the authority that imposed the bail conditions may waive, modify, or stay them according to the facts and stage of investigation, but the Revisional Authority under the CGST Act is not empowered to stay or alter bail conditions governed by the Code of Criminal Procedure, 1973, and revision applications in such matters are stated to be not maintainable when no revenue detriment is involved. Articles Goods and Services Tax - GST Sat, 27 Jun 2026 08:35:14 +0530 https://www.taxtmi.com/article/detailed?id=16770