Technically, you should finalise the first transaction before offering it for sale again by opening an unpaid item case (if you haven't done so already), which will also mean the final value fees charged for the sale will be credited back if it closes without payment (the case can be closed after a full 4 days have passed).
The reason it's better to do that is the original buyer could still pay for the item up to 30-odd days after the sale, which could create a situation where it's been sold / paid for twice - if a UPI case is opened / closed, they won't be able to go through checkout to pay, and also they shouldn't be able to leave any feedback.