Need of Revisional Authorities under Tax laws

There is an utmost importance of Revisional authorities under Tax laws (both under Income Tax Law and GST Law) to safeguard and protect the interest of revenue as they act as a reviewer of the orders passed by the lower authorities which fall under their respective jurisdictions.

source https://www.caclubindia.com/articles/need-of-revisional-authorities-under-tax-laws-46722.asp