Powers of Revisional Authority Section 108

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..... ntral Board of Indirect Taxes and Customs hereby authorises - 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 Rev .....

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..... d decision or order. 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.1 .....

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..... f such passing the decision or order sought 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 s .....

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