Revisional power limited: cannot revisit orders subject to appeal, during the appeal period or after time lapse, or if already revised. Revisional authority under GST shall not revise an order if the order is subject to an appeal, if the period for filing an appeal has not expired or more than three years have passed since the order, or if the order has already been taken up for revision previously.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revisional power limited: cannot revisit orders subject to appeal, during the appeal period or after time lapse, or if already revised.
Revisional authority under GST shall not revise an order if the order is subject to an appeal, if the period for filing an appeal has not expired or more than three years have passed since the order, or if the order has already been taken up for revision previously.
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