In terms of Section 2(99) “Revisional Authority” means an authority appointed of authorised for revision of decision or orders as referred to in section 108
The review authority either on his own motion or based on the information received by him or based on the request of the Commissioner of State Tax or Commissioner of Union Territory tax, could call for and examine the record of any proceeding, and if he considers that any decision or order passed under this CGST Act, or SGST Act or UTGST Act, by any officer subordinate to him is:
(a) erroneous in so far as it is prejudicial to the interest of the revenue and (b) illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not; or
(c) in consequence of an observation by the Comptroller and Auditor General of India, he may stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. For the purposes of this section, ‘record’ shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO. 14)