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<h1>Revisional Authority Powers Under Section 108: Review, Modify, or Annul GST Decisions Affecting Revenue Interests.</h1> Section 108 of the Rajasthan Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority. The authority can review decisions or orders deemed erroneous or prejudicial to revenue interests, either on its own or upon request. It can modify, enhance, or annul such decisions after giving the concerned party an opportunity to be heard. However, the authority cannot revise orders already appealed under specific sections or if more than three years have passed. Orders in revision are final unless appealed under certain sections. Time limits for revision exclude periods of legal stays or pending appeals.