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<h1>Section 108 of West Bengal GST Act: Revisional Authority Can Review Orders Affecting Revenue Interests, With Specific Limitations.</h1> Section 108 of the West Bengal Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority. The authority can review decisions or orders made under this Act or the Central Goods and Services Tax Act if they are deemed erroneous or prejudicial to revenue interests. This review can be initiated independently or upon receiving information. However, the authority cannot revise orders already appealed under specified sections, within certain time constraints, or if previously revised. Orders made in revision are final unless further appealed. Time limitations for revision exclude periods of pending appeals or stays by courts or tribunals.