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of <h1>Section 108 Empowers Revisional Authority to Review Erroneous GST Orders Impacting Revenue; Sets Time Limits for Revisions.</h1> Section 108 of the Gujarat Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority to review decisions or orders made by subordinate officers if deemed erroneous and prejudicial to revenue interests. The authority can act on its own, upon receiving information, or at the request of the Commissioner of central tax. The Revisional Authority cannot revise orders that are under appeal, have expired revision periods, or have been previously revised. Orders passed in revision are final, subject to certain sections. Time limits for revision exclude periods of pending appeals or stays by courts or tribunals.
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