If the Commissioner himself or upon request from the Commissioner of State tax or the Commissioner of Union territory tax on examination of the case record is of the view that the decision or order passed by the Appellate authority or the Revisional Authority under this Act or the SGST Act or the UTGST Act, is not legal or proper, he can by order direct any Officer subordinate to him to apply to the Tribunal within six months from the date on which the said order has been passed for the determination of such points arising out of the said decision or order as may be specified in the order. The resultant application is required to be dealt with by the Appellate as if it were an appeal made against the order under section 107(11) or under section 108(1) and provision this Act shall apply, so far as may be, apply to such application. |
