Section 108(2) in The Arunachal Pradesh Goods and Services Tax Act, 2017
(2)The Revisional Authority shall not exercise any power under sub-section (1), if-(a)the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or(b)the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or(c)the order has already been taken for revision under this section at an earlier stage; or(d)the order has been passed in exercise of the powers under sub-section (1):Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.
