Section 58A(3) in The Kerala Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (2), the Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision 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 revision.
