Section 88B(1) in West Bengal Value Added Tax Act, 2003
(1)If the Commissioner considers that any order passed by a Special Commissioner or an Additional Commissioner or any person appointed under sub-section (1) of section 6 is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer or casual dealer or person likely to be affected an opportunity of being heard and after making or causing to be made such inquiry, if any, as he deems necessary, pass such order as the circumstances of the case justify, including an order enhancing or modifying any assessment, or canceling or setting aside any assessment and directing a fresh assessment or revising or canceling or setting aside any other order made under this Act by any such authority and directing a fresh order to be passed under this Act.
