https://www.taxtmi.com/caselaws?id=765244 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. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765244 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. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765244