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2023 (11) TMI 2 - HC - VAT and Sales TaxMaintainability of petition - Jurisdiction of Revision proceedings under Section 32 of the AP VAT Act - classification of goods - iron and steel items - HELD THAT:- In the case of POTLAPELLI RAVINDER RAO VERSUS STATE OF TELANGANA [2022 (10) TMI 1212 - ANDHRA PRADESH HIGH COURT], a Division Bench of this High Court set aside the earlier revision proceedings in R.F.No.18/2019-20 dated 12.01.2021 passed by the 1st respondent and remanded the matter back to 1st respondent with a direction to issue notice to the petitioner, in which case the petitioner shall appear with his documents if any and thereupon the 1st respondent shall hear both parties and pass an appropriate order on merits in accordance with governing law and rules expeditiously. The impugned revisional order is set aside and matter is remitted back to the 1st respondent with a direction to afford an opportunity of hearing to the petitioner - Petition allowed.
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