Section 70(4) in Tripura Value Added Tax Act, 2004
(4)The Commissioner shall not revise any order under this section in the following cases -(a)Where an appeal against the order lies under section 69 or 71 but has not been made and the time within which such appeal may be made has not expired, or in the case of an appeal to the Tribunal the dealer or the transporter has not waived his right of appeal; or(b)Where the order is pending on appeal under section 69; or(c)Where the order has been made the subject of an appeal to the Tribunal.Explanation. - An order by the Commissioner declining to interfere shall, for the purpose of this section, be deemed not to be an order prejudicial to the dealer or the transporter.
