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of <h1>Revisional Authority's Powers Under Section 108: Review and Revise Erroneous Tax Decisions, Limited by Three-Year Revision Period.</h1> Section 108 of the Uttarakhand Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority. This authority can review and revise decisions or orders deemed erroneous or prejudicial to revenue interests. It can act independently, based on information received, or upon a request from the central tax commissioner. However, it cannot revise orders under appeal or those already revised. The authority must provide an opportunity for a hearing and can modify, annul, or enhance decisions. Limitations include a three-year period for revision, with certain exclusions for pending higher court decisions or stays by courts or tribunals.
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