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of <h1>Revisional Authority's Powers Under Section 108: Review GST Decisions, Modify or Annul Orders, with Time and Appeal Limitations.</h1> Section 108 of the Andhra Pradesh Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority to review decisions or orders made under the Act or the Central Goods and Services Tax Act, 2017. The Revisional Authority can initiate a review if a decision is deemed erroneous or prejudicial to revenue interests. However, certain conditions restrict this power, such as if the decision is under appeal or if more than three years have passed since the order. The authority must provide the concerned party an opportunity to be heard and may modify, annul, or enhance the decision. The section also addresses limitations and exclusions regarding time periods, especially in relation to pending appeals.
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