Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Revisional Authority Powers Under Section 108 of Kerala GST Ordinance: Review, Modify, or Annul Orders Affecting Revenue Interests.</h1> Section 108 of the Kerala Goods and Services Tax Ordinance, 2017 outlines the powers of the Revisional Authority. The Authority can, on its own or upon receiving information, review any proceedings if it deems an order erroneous and prejudicial to revenue interests. It can stay the order's operation, conduct inquiries, and pass necessary orders, including modifications or annulments. However, it cannot act if the order is under appeal or has exceeded the revision period. Orders passed are final, subject to appeals. Time limitations exclude periods under judicial stay or pending higher court decisions. Definitions for 'record' and 'decision' are provided.
TaxTMI 
TaxTMI 
