https://www.taxtmi.com/article/detailed?id=12266 The Commissioner under section 108 may call for and examine records of subordinate proceedings and, if a subordinate decision is found erroneous and prejudicial to revenue, stay its operation and after giving an opportunity of being heard and necessary inquiry, enhance, modify, annul or pass such order as just and proper; revision is quasi judicial, subject to appeal limitations, a three year bar (with specified exclusions) and non applicability to categories listed under section 121, with specific timelines where appellate orders leave points unadjudicated. en-us Wed, 31 Jan 2024 10:45:59 +0530 Wed, 31 Jan 2024 10:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12266 The Commissioner under section 108 may call for and examine records of subordinate proceedings and, if a subordinate decision is found erroneous and prejudicial to revenue, stay its operation and after giving an opportunity of being heard and necessary inquiry, enhance, modify, annul or pass such order as just and proper; revision is quasi judicial, subject to appeal limitations, a three year bar (with specified exclusions) and non applicability to categories listed under section 121, with specific timelines where appellate orders leave points unadjudicated. Articles Goods and Services Tax - GST Wed, 31 Jan 2024 10:45:59 +0530 https://www.taxtmi.com/article/detailed?id=12266