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of <h1>Revisional Authority Can Review Erroneous GST Decisions Under Section 108; Orders Final Unless Appealed Further.</h1> Section 108 of the Delhi Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority. The authority can review decisions or orders under the Act if deemed erroneous or prejudicial to revenue interests. The authority can act on its own, upon information, or at the request of the central tax commissioner. However, it cannot revise orders subject to appeal or if certain time limits have expired. Orders in revision are final unless subject to further appeal. Time spent in higher court proceedings or during a stay order is excluded from the limitation period for revisions.
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