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Judgment
U.Durga Prasad Rao, J
Heard Sri C.Jilani, learned counsel, representing on behalf of Sri M.Venkatram Reddy, learned counsel for petitioner on record and learned Government Pleader for Commercial Taxes – I representing on behalf of the respondents.
At the outset, the main objection of the learned Government Pleader is that as against the impugned assessment order vide CTD AO.No.ZH371121OD96731, dated 05.11.2021, passed by the 2nd respondent, appeal is maintainable under Section 107 of A.P. GST Act before the appellate authority and on that ground, the writ petition is not maintainable.
Having found force in the submission of learned Government Pleader and without expressing any opinion on the merits of the case of respective parties, the petitioner is given liberty to file an appeal before the appellate authority within two weeks from today, in which case, the appellate authority shall entertain the appeal and after affording an opportunity of hearing to the petitioner as well as the Department, pass an appropriate order in accordance with the governing law and rules expeditiously. Till filing of the appeal, the respondent authorities shall not take any coercive steps against the petitioner for realization of the tax amount under the impugned order.
With the above direction, this writ petition is disposed of accordingly. No costs. As a sequel, interlocutory applications pending, if any, shall stand closed.