Section 108(5) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(5)Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2).For the purposes of this section, the term,-(i)"record" shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority;(ii)"decision" shall include intimation given by any officer lower in rank than the Revisional Authority.
