a2.NumericValue check distinct values for this column,

you might have anything other than numeric values.

or add , and a2.NumericValue like '%[0-9]%'

like below.

Select top 1 a2.numericvalue

from dbo.ctc_mde_valueaudit a2

where a2.UTagId = mva.UTagId

--And mva.id > a2.Id

and a2.NumericValue is not null

and a2.NumericValue like '%[0-9]%'

/*and a2.NumericValue is not null and a2.NumericValue != 0

and mva.NumericValue is not null and mva.NumericValue != 0*/

order by a2.id desc