APPEAL BY THE DEPARTMENT

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Full Text of the Document

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....ing shown [Section 107 (4) of the CGST Act, 2017]. 6.2. The Commissioner, either suo-moto or under reference from equivalent officer of either State or Union Territory, call for the records of the case and examines the legality or propriety of the said decision or order. He may, by order, specifically determine the points arising out of the decision and direct any officer subordinate to him to ap....