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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Revisional authority appointment under section 108 clarifies which tax commissioners may revise lower officers' decisions and orders.</h1> The notification designates specified senior tax officers as Revisional Authority under section 108 of the Chhattisgarh Goods and Services Tax Act, 2017: Commissioners (Commissioner/Special/Additional) for revising Joint Commissioner or Deputy Commissioner decisions, and Joint Commissioners for revising Assistant Commissioner or State Tax Officer decisions; the authorization is declared effective from the stated earlier date.

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