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CGST ACT, 2017
[Amended upto 2024]

CHAPTER XVIII  -  APPEALS AND REVISION

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Summarize Section 108 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

Section 108 - Powers of Revisional Authority.

108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under th

For notified Revisional Authority see Notification No. 5/2020 Central Tax dated 13 Jan, 2020

See

Section 107,

 

Section 112,

 

Section 113,

 

Section 117,

 

Section 118,

 

Section 121,

 

GST APL-04,

 

GST RVN-01,

 

Rule 109B,

 

Section 107,

 

Section 112,