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2022 (2) TMI 125

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..... as rightly been submitted by learned counsel for the respondents, the order being appealable, the writ petition stands disposed of with observation that the petitioner may approach the Appellate Forum against the order impugned. Since the limitation for filing such appeal has expired, but in view of the orders passed by the Hon ble Supreme Court extending the limitation period in such matters, the period for filing the appeal still survives. The Court does not find any occasion to allow these Interlocutory Applications as no purpose would be served since the Court is permitting the petitioner to move the appellate authority, before whom all issues can be agitated and, depending on what order is passed by the appellate authority, conseque .....

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..... cts brought to the notice of the Court by learned counsel for the respondents are also not being taken note of. However, it is recorded that learned counsel for the respondents has taken a preliminary objection that the matter can be taken in appeal before the appellate authority and further that the order impugned is well discussed both on facts as well as in law and based on materials which the petitioner has produced before the authority. 6. Having considered the facts and circumstances and submissions of learned counsel for the parties, in view of the issues being primarily based on factual aspects, which have to be verified from the records or upon which evidence has to be adduced, in the considered opinion of the Court, under its p .....

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..... of natural justice; and (b) to direct the Chief Commissioner (ST), Andhra Pradesh, Vijayawada to take appropriate disciplinary action against one of the proposed respondents for fabricating the summons dated 07.11.2019 and pressing into service the FORM GST INS-01 issued in favour of some other officer. 8. Having considered the aforesaid submission, the Court does not find any occasion to allow these Interlocutory Applications as no purpose would be served since the Court is permitting the petitioner to move the appellate authority, before whom all issues can be agitated and, depending on what order is passed by the appellate authority, consequences shall follow. Accordingly, the Interlocutory Applications also stand disposed of. .....

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