Section 108(2) in Odisha Goods and Services Tax Act, 2017
(2)The Revisional Authority shall not exercise any power under subsection (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 subsection (1):Provided that the Revisional Authority may pass an order under subsection (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.
