Section 70(2) in The Chhattisgarh Value Added Tax Act, 2005
(2)The Commissioner, if the circumstances so warrant, shall have the power to review any order passed under this section and pass such order as he deemed necessary :Provided that-(i)no review of an earlier order shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected by the review; and(ii)the Commissioner shall not reduce the rate of tax in review.
