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of <h1>Section 108: Revisional Authority Can Review Erroneous GST Decisions Affecting Revenue, With Time and Appeal Restrictions</h1> Section 108 of the Maharashtra Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority. The authority can review any decision or order made by a subordinate officer if it is deemed erroneous or prejudicial to revenue interests. This review can be initiated independently, based on information received, or at the request of the central tax commissioner. However, the authority cannot revise orders under appeal, those already revised, or beyond three years from the original order. Orders in revision are final, subject to certain provisions, and time limitations are adjusted for pending higher court decisions.
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