Revision under Uttar Pradesh GST law is not barred merely because an appeal exists; an inconsistent revisional order cannot stand.

Section 108(2)(a) of the Uttar Pradesh GST Act bars revision only where the order sought to be revised has already been appealed against under the specified provisions; the mere availability of an appellate remedy does not make revision non-maintainable. The revisional authority therefore could not reject the matter solely because an appeal lay. The order was also internally inconsistent, as it referred both to non-maintainability and to the absence of error, illegality, or prejudice to revenue, without applying a clear statutory test. On that basis, the revisional order was unsustainable.

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Issues: Whether a revision under Section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 was maintainable without a prior appeal, and whether the revisional order could be sustained when it was internally inconsistent as to dismissal on merits and dismissal as not maintainable.

Analysis: Section 108(2)(a) bars revisional exercise only where the order sought to be revised has already been subjected to an appeal under the specified provisions. The expression does not require the assessee first to pursue an appeal before invoking revision. The revisional order also proceeded on two mutually inconsistent bases: it indicated non-maintainability on the ground of availability of appeal, yet also made observations touching the merits and the absence of error, illegality, or prejudice to revenue. Such an order lacked clarity and could not stand either as a reasoned decision on merits or as a valid dismissal for want of maintainability.

Conclusion: The revision was not rendered non-maintainable merely because an appellate remedy existed, and the revisional order was unsustainable.

Ratio Decidendi: The bar in Section 108(2)(a) applies only when the order has already been appealed against, not merely because an appeal remedy is available; a revisional order that is internally inconsistent and fails to apply the statutory test cannot be sustained.

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