https://www.taxtmi.com/forum/issue?id=120074 The proviso to Section 108(2) permits revision of an appealed order only on points that were neither raised nor decided in the appeal; such revision is confined to untested issues and cannot re open matters adjudicated on appeal. Exercise of this power is time bound and permissible only within the later of one year from the appellate order or three years from the original order. Revisional Authorities must carefully verify that the issue was absent from the appeal record and must exercise restraint to avoid substituting revision for appeal, adhering to res judicata and procedural diligence. en-us Fri, 30 May 2025 21:30:01 +0530 Fri, 25 Jul 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120074 The proviso to Section 108(2) permits revision of an appealed order only on points that were neither raised nor decided in the appeal; such revision is confined to untested issues and cannot re open matters adjudicated on appeal. Exercise of this power is time bound and permissible only within the later of one year from the appellate order or three years from the original order. Revisional Authorities must carefully verify that the issue was absent from the appeal record and must exercise restraint to avoid substituting revision for appeal, adhering to res judicata and procedural diligence. Discussion-Forum GST Fri, 30 May 2025 21:30:01 +0530 https://www.taxtmi.com/forum/issue?id=120074