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of <h1>Section 108: Revisional Authority's Power to Revise Tax Decisions Within 3 Years to Protect Revenue Interests.</h1> Section 108 outlines the powers of the Revisional Authority in the context of GST. The Revisional Authority, comprising designated tax commissioners, can revise decisions made by subordinate officers if deemed erroneous or prejudicial to revenue interests. They can issue a stay on such decisions and must pass a revision order within three years, or one year from an appeal order. However, revision is barred if an appeal is pending or if the order has been previously revised. The order is final unless challenged under specific appellate provisions. Time limits exclude periods between higher court decisions and stay orders.
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