A Sessions Court has both appellate and Revisional jurisdiction over the inferior courts.
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Sessions Judges also exercise Revisional powers similar to those exercised by first class Magistrates.
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aggrieved by the order of the State Commission and it also has Revisional powers.
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If the appellate or Revisional order goes in favour of the assessee,
whether refund will be made in GST?
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However, any order made by an Executive Magistrate is subject to the Revisional jurisdiction of the High Court or a Sessions Judge.
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It has the power to hear appeals by any person
aggrieved by the order of the State Commission and it also has Revisional powers.
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Section 2(99) of the Act defines"Revisional Authority" as an authority appointed
or authorised under this Act for revision of decision or orders referred to in section 108.