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: Review and Modify Orders Affecting Revenue Interests in the Manipur GST Act 2017.</h1> Section 108 of the Manipur Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority. It allows the authority to review decisions or orders made by subordinate officers if they are erroneous or prejudicial to revenue interests. The authority can modify, annul, or enhance such orders after giving affected parties a chance to be heard. However, it cannot revise orders under appeal or those already revised, among other exceptions. The section also provides for the exclusion of certain periods when calculating the limitation period for revisions. Orders passed in revision are final, subject to specific sections.
TaxTMI 
TaxTMI 
