TaxTMI Login
Just a moment...
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's Powers in Tax Matters: Review, Modify, or Annul Decisions under Section 108 of GST Act 2017</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, Section 108, outlines the powers of the Revisional Authority in tax matters. The Revisional Authority can review records of proceedings and modify, annul, or enhance decisions if deemed erroneous or prejudicial to revenue interests. This authority cannot be exercised if the order is under appeal or has been revised before, unless specific conditions are met. Orders passed are final and binding, subject to certain sections. Time limits for revision exclude periods of pending appeals or court stays. The term 'record' encompasses all related documents, and 'decision' includes lower-ranking officer intimations.
TaxTMI 
TaxTMI 
