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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Revisional Authority under Section 108 of Punjab GST Act, 2017 can modify or enhance orders impacting revenue interests.</h1> Section 108 of the Punjab Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority. This authority can review decisions or orders under the Act if deemed erroneous or prejudicial to revenue interests. The authority can modify, annul, or enhance orders after providing an opportunity for a hearing. However, it cannot act if the order is under appeal, beyond three years old, or previously revised. The authority's decision is final unless appealed under specific sections. Time limitations for revisions exclude periods when higher court decisions are pending or when a stay order is in effect.
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