THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE B.N.RAO NALLA T.R.E.V.C.No. 24 of 2011. ORDER: (Per Goda Raghuram, J) This revision under Section 22(1) of the A.P.G.S.T. Act 1957 is filed assailing the order dt. 8.2.2010 of the STAT, Hyderabad partly allowing the appeal T.A.No. 444 of 2005. The revision petitioner appealed to the STAT against the revisional order of the Appellate Deputy Commissioner (CT) Secunderabad, passed for the assessment year 2000-01 under CST Act, 1956. The only issue urged before the STAT was relating to non-submission of “C” Forms. Even before the Appellate Deputy Commissioner (CT), the appellant could not produce “C” Forms covering a substantial amount of turnover and as a consequence concessional rate was not granted. Before the STAT “C” Forms pertaining to transactions specified in the order of the STAT were furnished. Accordingly, the STAT remanded the matter for verification of the “C” Forms submitted before it for granting any consequential relief, which may be due to the appellant, if the “C” Forms are otherwise found to be in order. The singular grievance urged before this Court against the order of STAT is that the Tribunal ought to have granted further time to the appellant to produce “C” Form for the balance turnover. On the aforesaid facts and circumstances, no question of law arises for consideration in this revision under Section 22(1) of the APGST Act, 1957 warranting revisional interference. The revision is accordingly dismissed. It is however open to the appellant to apply to the Assessing Authority for exercise of discretion under Rule 12 (7) of the CST (R&T) Rules 1957. If any such application is made, the Assessing Authority may consider the same in accordance with law. The revision petition is dismissed as above. There shall be no order as to costs. _____________________ GODA RAGHURAM, J ______________________ B.N.RAO NALLA, J 19.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE B.N.RAO NALLA T.R.E.V.C.No. 24 of 2011. ORDER: (Per Goda Raghuram, J) DT. 19.09.2011.