https://www.taxtmi.com/caselaws?id=778108 HC held the Additional Commissioner validly exercised suo motu revision under Section 23(4)(a) of the OST Act and, once so exercised, the Commissioner cannot re-initiate the same revision power. An appeal against the Additional Commissioner's revision lies to the Commissioner under Section 23(4)(c)(ii). The petition was dismissed and the petitioner was relegated to the statutory remedy; it may prefer an appeal against the order dated 31 May 2025 before the Commissioner and raise all available pleas. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778108 HC held the Additional Commissioner validly exercised suo motu revision under Section 23(4)(a) of the OST Act and, once so exercised, the Commissioner cannot re-initiate the same revision power. An appeal against the Additional Commissioner's revision lies to the Commissioner under Section 23(4)(c)(ii). The petition was dismissed and the petitioner was relegated to the statutory remedy; it may prefer an appeal against the order dated 31 May 2025 before the Commissioner and raise all available pleas. Case-Laws GST Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778108