https://www.taxtmi.com/forum/issue?id=4515 Once a formal order is passed the issuing officer is functus officio and the order attains finality; successor officers generally cannot change a concluded order even where an internal draft or note-sheet recorded a contrary intention that was not communicated as the operative order. en-us Mon, 13 Aug 2012 18:50:07 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4515 Once a formal order is passed the issuing officer is functus officio and the order attains finality; successor officers generally cannot change a concluded order even where an internal draft or note-sheet recorded a contrary intention that was not communicated as the operative order. Discussion-Forum Service Tax Mon, 13 Aug 2012 18:50:07 +0530 https://www.taxtmi.com/forum/issue?id=4515