https://www.taxtmi.com/article/detailed?id=15020 Revision under Section 108 is constrained by exclusions (non-appealable orders, pending appeals, prior revisions, revisional orders and time limits). The Revisional Authority may address points not raised in appeal if it decides within one year of the appellate order or within three years of the original order, excluding periods of judicial stay. Revision is quasi-judicial, mandates compliance with natural justice including personal hearing and notice when a taxpayer may be adversely affected, and may result in stay, enhancement of demand, modification or annulment of the order. en-us Fri, 29 Aug 2025 08:58:46 +0530 Fri, 29 Aug 2025 08:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15020 Revision under Section 108 is constrained by exclusions (non-appealable orders, pending appeals, prior revisions, revisional orders and time limits). The Revisional Authority may address points not raised in appeal if it decides within one year of the appellate order or within three years of the original order, excluding periods of judicial stay. Revision is quasi-judicial, mandates compliance with natural justice including personal hearing and notice when a taxpayer may be adversely affected, and may result in stay, enhancement of demand, modification or annulment of the order. Articles Goods and Services Tax - GST Fri, 29 Aug 2025 08:58:46 +0530 https://www.taxtmi.com/article/detailed?id=15020