https://www.taxtmi.com/acts?id=27888 Section 108 authorises the Revisional Authority to call and examine records suo moto or on information/request and, if a subordinate decision is erroneous, prejudicial to revenue, illegal, improper, or overlooks material facts, to stay that decision, hear the person, make further inquiry and pass appropriate orders including enhancing, modifying or annulling the order. The provision sets limits on revisional power where appeals exist or prescribed periods have elapsed, renders revision orders final subject to appellate provisions, and excludes certain periods from limitation; it defines "record" and "decision" for these purposes. en-us Mon, 26 Jun 2017 16:04:19 +0530 Tue, 27 Jun 2017 15:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27888 Section 108 authorises the Revisional Authority to call and examine records suo moto or on information/request and, if a subordinate decision is erroneous, prejudicial to revenue, illegal, improper, or overlooks material facts, to stay that decision, hear the person, make further inquiry and pass appropriate orders including enhancing, modifying or annulling the order. The provision sets limits on revisional power where appeals exist or prescribed periods have elapsed, renders revision orders final subject to appellate provisions, and excludes certain periods from limitation; it defines "record" and "decision" for these purposes. Act-Rules GST - States Mon, 26 Jun 2017 16:04:19 +0530 https://www.taxtmi.com/acts?id=27888