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2022 (1) TMI 10 - HC - VAT and Sales TaxForfeiture of excess TDS - Section 22(3-A) read with Rule 18 (3) (b) of the Andhra Pradesh Value Added Tax Act, 2005 - HELD THAT:- The Court, for the present, is not inclined to interfere, primarily on account of the factual aspects which, in the considered opinion of the Court, Appellate the Deputy Commissioner (CT), Tirupathi is more equipped to go into as it would require going through documents and even taking of evidence. Moreover, since the statute itself provides for an appellate forum, the same is meant for giving opportunity to the aggrieved person to have departmental remedy before invoking jurisdiction of the Court and the Court would, thus, not short circuit such statutory forums. The writ petition is disposed of observing that the petitioner, if so advised, may avail the remedy available to it by filing an appeal before the Appellate Deputy Commissioner (CT), Tirupathi.
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