1 RRR,J & Dr. YLR,J W.P.No.15326/2017 APHC010224562017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3536] WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE Y. LAKSHMANA RAO WRIT PETITION NO: 15326/2017 Between: M/s R.S.Comforts, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. K RAJI REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX (AP) 2. SHAIK JEELANI BASHA(SPL SC FOR CT AP) The Court made the following Judgment: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raji Reddy, learned counsel appearing for the petitioner, and learned G.P. for Commercial Tax appearing for the respondents. 2. The petitioner, who is a registered dealer under the A.P. Value Added Tax Act, 2007, was served with an order of assessment, dated 22.03.2017. Aggrieved by the said order of assessment, the petitioner has approached this Court by way of the present writ petition. 2 RRR,J & Dr. YLR,J W.P.No.15326/2017 3. The learned counsel for the petitioner took us through the order of assessment and the grounds on which the said order of assessment has been passed. 4. We are of the opinion that the said issues raised in the writ petition are factual in nature and it would only be appropriate that such issues are taken up before the appellate authority. 5. We also took note of the fact that the writ petition has been filed in year 2017 and has been taken up for hearing after a lapse of 8 years. In such circumstances, it would not be possible for the appellant to move an appeal before the appellate authority. 6. In view of the fact that this Court had also contributed to the delay, it would only be appropriate to dispose of the writ petition by relegating the petitioner to avail the remedy of appeal. The appellate authority shall consider the appeal, without taking into account the period from the date on which the writ petition has been filed before this Court till today when the writ petition is being disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J _______________________ Dr. Y. LAKSHMANA RAO, J Js. 3 RRR,J & Dr. YLR,J W.P.No.15326/2017 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO And HON’BLE Dr. JUSTICE Y. LAKSHMANA RAO W.P.No.15326 of 2017 30th April, 2025 Js.