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  3. Appeals, Review and Revision in GST

Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?

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Yes. The Commissioner shall not revise any order if

  1. The order has been subject to an appeal under section 79 or under section 82 or under section 87 or under section 88; or
  2. More than three years have expired after the passing of the decision or order sought to be revised. For details of these and some other “fetters”, please refer to Section 80 of the MDL.
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