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of <h1>Revisional Authority's Powers Under Section 108 to Review GST Orders Explained; Restrictions and Finality Outlined</h1> Section 108 of the Tamil Nadu Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority. The authority can review decisions or orders from subordinate officers if they are deemed erroneous or prejudicial to revenue interests. This power can be exercised on the authority's own motion, upon receiving information, or at the request of the central tax commissioner. However, revision is restricted if the order is under appeal, if the revision period has expired, or if the order has been previously revised. Orders passed in revision are final, subject to certain exceptions, and specific time exclusions apply for pending higher court decisions.
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