Section 26A(2) in The Maharashtra Value Added Tax Act, 2002
(2)Where, in pursuance of the orders, instructions or directions issued under sub-section (1), the Commissioner has not filed any appeal on any issue in the case of any appellant for any assessment period, it shall not preclude the Commissioner from filing an appeal on the same issue in the case of-(a)the same appellant for any other assessment period; or(b)any other appellant for the same or any other assessment period.
