{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "108",
        "title": "108. Powers of Revisional Authority.",
        "chapter": null,
        "content": "(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or\n(b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or\n(c) the order has already been taken for revision under this section at an earlier stage; or\n(d) the order has been passed in exercise of the powers under subsection (I):\n(i) \"record\" shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority;\n(ii) \"decision\" shall include intimation given by any officer lower in rank than the Revisional Authority.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 106
    },
    "prev_section": "107",
    "next_section": "109"
}