https://www.taxtmi.com/forum/issue?id=119095 The statutory phrase "after making such further inquiry as may be necessary" must be read against the duty to "pass such order"; constructional debate centers on whether that phrase creates an inevitable duty to inquire or a discretion to do so only when facts require. Comparative rulings under analogous revisional provisions show that a complete absence of inquiry before exercising revision has been held to invalidate revisional orders, and the necessity and extent of any inquiry remains a fact sensitive question tied to principles of natural justice and available rectification mechanisms. en-us Sat, 04 May 2024 13:08:41 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119095 The statutory phrase "after making such further inquiry as may be necessary" must be read against the duty to "pass such order"; constructional debate centers on whether that phrase creates an inevitable duty to inquire or a discretion to do so only when facts require. Comparative rulings under analogous revisional provisions show that a complete absence of inquiry before exercising revision has been held to invalidate revisional orders, and the necessity and extent of any inquiry remains a fact sensitive question tied to principles of natural justice and available rectification mechanisms. Discussion-Forum GST Sat, 04 May 2024 13:08:41 +0530 https://www.taxtmi.com/forum/issue?id=119095