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of <h1>Section 108: Revisional Authority Can Review GST Decisions if Erroneous or Prejudicial, With Hearing Opportunity Given to Parties Involved.</h1> Section 108 of the Arunachal Pradesh Goods and Services Tax Act, 2017, outlines the powers of the Revisional Authority. The Revisional Authority can review decisions or orders under this Act or the Central GST Act if deemed erroneous or prejudicial to revenue interests. This authority can act independently, upon receiving information, or at the request of the central tax commissioner. However, it cannot revise orders under appeal or orders already revised. The authority must provide an opportunity for the concerned party to be heard. Any order passed in revision is final, subject to certain sections, and specific time limitations apply to revision proceedings.
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