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of <h1>Revisional Authority's Powers Under Section 108: Review, Modify, or Annul Tax Decisions Within Three-Year Limit.</h1> Section 108 of the Orissa Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority. The authority can review decisions or orders that are erroneous and prejudicial to revenue interests, either on its own or upon request. It can modify, annul, or enhance decisions after providing an opportunity for a hearing. However, it cannot revise orders already under appeal, beyond three years of issuance, or previously revised. The section also considers periods of legal proceedings in other courts when calculating limitation periods. Orders passed are final, subject to specific provisions, and 'record' includes all related proceedings.
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