https://www.taxtmi.com/circulars?id=71773 Departmental appeal permits a broad review of an adjudication order on legality and propriety after examination of the relevant records. The Commissioner may direct a subordinate officer to approach the Appellate Authority on specified issues within the prescribed period. Revision is narrower and applies only where an order is erroneous, prejudicial to revenue, and affected by illegality, impropriety, overlooked material facts, or an audit observation. Before revision, the authority must examine records, ensure no appeal is pending, comply with limitation requirements, and provide an opportunity of hearing. en-us Mon, 11 Aug 2025 00:00:00 +0530 Tue, 27 Oct 2026 15:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71773 Departmental appeal permits a broad review of an adjudication order on legality and propriety after examination of the relevant records. The Commissioner may direct a subordinate officer to approach the Appellate Authority on specified issues within the prescribed period. Revision is narrower and applies only where an order is erroneous, prejudicial to revenue, and affected by illegality, impropriety, overlooked material facts, or an audit observation. Before revision, the authority must examine records, ensure no appeal is pending, comply with limitation requirements, and provide an opportunity of hearing. Circulars GST - States Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71773