2021 (1) TMI 1237 - HC - VAT and Sales Tax

Maintainability of petition - availability of alternative remedy of appeal - Section 100 of the Andhra Pradesh Goods and Services Tax 2017 - HELD THAT - The learned counsel for petitioner requested this Court to permit him to approach the Appellate Authority and file the appeal as against the impugned order by granting reasonable time. This writ petition is disposed of giving three (3) weeks time to the petitioner from today to enable him to file an appeal before the concerned Appellate Authority as against the impugned order AAR No.28/AP/GST/2019 dated 15.07.2019.

Summary

The High Court of Andhra Pradesh disposed of a writ petition, allowing the petitioner three weeks to file an appeal before the Appellate Authority against the impugned order of the Authority for Advance Ruling. The court stated that the writ petition was not maintainable as there is a provision for appeal under Section 100 of the Andhra Pradesh Goods and Services Tax, 2017.