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<h1>Revisional Authorities Appointed u/s 108 of CGST Act; Commissioners and Additional Commissioners Authorized for Tax Decisions Review.</h1> Notification No. 05/2020 issued by the Central Board of Indirect Taxes and Customs on January 13, 2020, under the Central Goods and Services Tax Act, 2017, appoints Revisional Authorities. It authorizes the Principal Commissioner or Commissioner of Central Tax to act as Revisional Authority for decisions made by the Additional or Joint Commissioner of Central Tax. Additionally, the Additional or Joint Commissioner of Central Tax is authorized as Revisional Authority for orders passed by the Deputy Commissioner, Assistant Commissioner, or Superintendent of Central Tax, as per section 108 of the Act.