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TMI Blog2021 (2) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... d Assistant Solicitor General for 4th respondent, Sri Metta Chandrasekhara Rao, learned Counsel for 5th respondent and Sri Y.Nagi Reddy, learned counsel for 6th respondent. 2. In the present writ petition, challenge is to the order passed by the Assistant Commissioner (ST), Lalapet Circle, Guntur-1st respondent herein in Case No.04(a)/2019(FY:2017-18). According to the petitioner, it is a Company and engaged in the business of manufacture and sale of solar power systems and is a registered dealer under the APVAT Act, 2015 and has got migrated itself to GST and it is a registered person, in terms of Section 2(94) of the Central Goods and Services Tax Act,2017 ( for brevity "the Act"). 3. The 1st respondent herein issued a show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the turnover of branch transfers and sales made to other parties; that the impugned action is also contrary to advance rulings of the various States and as such cannot be sustained in the eye of law. 5. On the contrary, it is strenuously contended by Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax, appearing for the respondent Nos.1 to 3 that having regard to the provisions of Section 107 of the Act, the present writ petition, filed under Article 226 of the Constitution of India, is not maintainable. In elaboration, it is further contended that as against the order, impugned in the present writ petition, statutory appeal lies before the Commissioner and without availing the same, the present writ petition is filed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorized officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorized officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties. 7. It is evident from a reading of the above provision of law that the present impugned order is assailable before the appellate authority. It is submitted by the learned Government Pleader for Commercial Tax that the Joint Commissioner is the appellate authority constituted under the above said provision of law. In view of the above provision of law, this court is not inclined to entertain the present writ petition under Article 226 of the Constitution of India and this court also does not propose to express any opinion on the merits of the matter as this court is relegating the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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