The Board may, suo moto, call for, in such manner and within such time as may be prescribed, the records of any proceeding or any order passed or any decision taken by any VAT officer for scrutinizing the accuracy of such proceeding, order or decision, and may, after such scrutiny, pass such reasonable order as it deems fit:

Provided that the rights or liabilities of any person determined under this Act shall not be affected by such order.