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2022 (2) TMI 125 - ANDHRA PRADESH HIGH COURTLevy of IGST - petitioner submitted that the manner in which the order has been passed is patently illegal and even the consideration is not in accordance with law - HELD THAT:- 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 prerogative writ jurisdiction under Article 226 of the Constitution of India, the same may not be the proper forum for such adjudication. Moreover, as has 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, consequences shall follow - Application disposed off.
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