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[Cites 0, Cited by 0] [Section 74(10)] [Section 74] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 74(10)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)If the Commissioner has initiated any proceeding before an appropriate forum against an issue which is decided against the revenue by an order of the Tribunal, then the Commissioner may, in respect of any order, other than the order which is the subject-matter of the order of the Tribunal, call for the record, conduct an examination as aforesaid, record his findings, call for the said books of account and other evidence and pass an order as provided for under this section as if the issue was not so decided against the revenue, but shall stay the recovery of the dues including the interest or penalty, insofar as they relate to such issue until the decision by the appropriate forum and after such decision, may modify the order of revision, if necessary.