Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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<h1>GST Revisional Authority's Power Limited: No Revision if Appealed, Time-Barred, or Previously Revised. Key Sections: 107, 112, 117, 118.</h1> The powers of the 'revisional authority' under GST to revise orders of subordinates are limited. The authority cannot revise an order if it has been appealed under sections 107, 112, 117, or 118, if the period specified under section 107(2) has not expired or more than three years have passed since the order was made, or if the order has already been revised under the same section previously.