Powers of Revisional Authority [Section 108]

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....as Revisional Authorities: * the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and  * the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority  (....

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....er.  Order in FORM GST APL-04 clearly indicating the final amount of demand confirmed   As per Section 108(2) Conditions for which No Revisionary Powers can be exercise (iv) The Revisional Authority shall not exercise such revisionary powers if * (a) appeal is filed against the order to - * Appellate Authority U/s.107 * Appellate Tribunal U/s.112 * High Court U/s.1....

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....ght to be revised, whichever is later.   Final & Binding (vii) The order passed under this section shall be final and binding on the parties subject to provisions of Section 113 (Orders of Appellate Tribunal) or Section 117 (Appeal to High Court) or Section 118(Appeal to Supreme Court).   As per section 108(4) & 108(5) Time span Between decisions taken by apex court & stay order sh....