https://www.taxtmi.com/manuals?id=2691 Section 108 authorises a designated Revisional Authority to stay, enhance, modify or annul subordinate officers' orders that are erroneous or prejudicial to revenue after serving notice and hearing, subject to prescribed forms; such revision is time limited-generally within three years of the impugned decision and, where appeals intervene, within one year of the appellate order or three years from the original decision-and is barred where appeals are pending, statutory shorter challenge periods apply, or revision has previously been invoked; intervals between appellate decisions and judicial stays are excluded from the three year computation. en-us Sat, 06 May 2023 11:21:00 +0530 Mon, 10 Mar 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2691 Section 108 authorises a designated Revisional Authority to stay, enhance, modify or annul subordinate officers' orders that are erroneous or prejudicial to revenue after serving notice and hearing, subject to prescribed forms; such revision is time limited-generally within three years of the impugned decision and, where appeals intervene, within one year of the appellate order or three years from the original decision-and is barred where appeals are pending, statutory shorter challenge periods apply, or revision has previously been invoked; intervals between appellate decisions and judicial stays are excluded from the three year computation. Manuals GST Sat, 06 May 2023 11:21:00 +0530 https://www.taxtmi.com/manuals?id=2691