Powers of Revisional Authority [Section 108]

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..... ct 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 Revisional Authority (ii) The Rev .....

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..... he 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.117 Supreme Court U/s.118 (b) period of 6 months as specified in section 107(2) has not expired .....

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..... ubject 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 shall be excluded in calculating period of 3 years (viii) The time span between the date of decision of the Appellate Tribunal and the date of decision of the High C .....

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