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<h1>Revisional Authority's Powers Defined in Section 108 of Puducherry GST Act: Limits and Timeframes Explained</h1> Section 108 of the Puducherry Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority. The authority can review decisions or orders under the Act if they are deemed erroneous or prejudicial to revenue interests. This power cannot be exercised if the order is under appeal, if the appeal period hasn't expired, if more than three years have passed since the order, or if the order was previously revised. Orders in revision are final unless appealed further. Timeframes for revision are adjusted if related appeals are pending in higher courts or if court orders stay the revision process.