Section 112(3) in Tripura State Goods and Services Tax Act, 2017
(3)The Commissioner may, on him own motion or upon request from the Commissioner of central tax call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Cental Goods and Services Tax Act for the purposes of satisfying himself as to the legality or propriety of the said order and may by order direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order.
