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of <h1>Revisional Authority's Powers Under Section 108 of Tripura GST Act: Review, Limitations, and Exceptions Explained</h1> Section 108 of the Tripura 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 deemed erroneous or prejudicial to revenue interests. The Revisional Authority can act on its own, based on information, or upon a request from the Commissioner of central tax. However, it cannot exercise these powers if the order is under appeal, if the specified period has not expired, if more than three years have passed since the order, or if the order was previously revised. Certain exceptions allow the Revisional Authority to act on unraised points within specified time limits. Orders passed are final unless subject to further appeal. Time limitations for revisions exclude periods of pending appeals or stays by courts or tribunals.
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