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          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.

          <h1>Notice and hearing in revision: revisional authority must serve prescribed notice and allow hearing before confirming final demand.</h1> Where a revisional order under section 108 would adversely affect a person, the Revisional Authority must serve notice in FORM GST RVN-01 and give a reasonable opportunity of being heard; when issuing its revisional order the authority must also provide a summary in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

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