Section 49(3)(b) in The Chhattisgarh Value Added Tax Act, 2005
(b)no order shall be revised by the Commissioner under this subsection where a second appeal against such order is pending before the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] or such appeal has been decided by the [Tribunal] [Substituted by C.G. Act No. 2 of 2006.] on merits.