https://www.taxtmi.com/caselaws?id=162871 Where an appeal is pending before the Sales Tax Tribunal, the revisional authority cannot act on the same matter in a manner inconsistent with section 20(2-A), because the statutory hierarchy requires deference to the appellate forum. If revision is initiated after the Tribunal's decision, the period spent in the appellate proceedings is excluded for limitation under section 20(3), as the Revenue cannot be prejudiced by the pendency of an appeal that the statute itself recognises. The practical effect is that revision is held in abeyance during the appeal, and orders passed contrary to this framework are liable to be set aside. en-us Tue, 07 Mar 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162871 Where an appeal is pending before the Sales Tax Tribunal, the revisional authority cannot act on the same matter in a manner inconsistent with section 20(2-A), because the statutory hierarchy requires deference to the appellate forum. If revision is initiated after the Tribunal's decision, the period spent in the appellate proceedings is excluded for limitation under section 20(3), as the Revenue cannot be prejudiced by the pendency of an appeal that the statute itself recognises. The practical effect is that revision is held in abeyance during the appeal, and orders passed contrary to this framework are liable to be set aside. Case-Laws VAT and Sales Tax Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162871