THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 14698 of 2007. ORDER: The revisional order dt. 25.5.2007 passed by the 1st respondent exercising power under Section 20 of the A.P.G.S.T Act is assailed in this writ petition. The petitioner is a partnership firm carrying on business in Petrol, Diesel and Lubricants and having a filling station at Chilakaluripeta, Guntur District. For the assessment year 2002-03, the 2nd respondent completed assessment by the proceedings dt. 12.1.2004, which was subjected to revision by the 1st respondent. The petitioner sought deferment of the proceedings under Section 20 (2A) of the APGST Act (for short ‘the Act’) which enjoins that the power under sub-section (1) or sub-section (2) (revisional power) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject matter of an appeal before or which was decided by, the Appellate Tribunal under Section 21. The writ petitioner pleaded before the 1st respondent for deferment of the revisional decision proceedings on the ground that in appeals T.A.No. 123 of 2007 before the STAT, the very question, whether the freight charges received from tankers can be subjected to tax, in view of Section 5(E) of the Act, is pending and in view of Section 20(2A), the revisional authority ought not to proceed with the revision. In Indo National Limited vs. Commissioner of Commercial Tax, A.P. Hyderabad [(2004) 136 STC 586], a full Bench of this Court while interpreting Section 20 (2A) of the Act held that a bar is created to entertain any application in respect of an issue or question which is the subject matter of an appeal before or which was decided by, the Appellate Authority under Section 21. This position is reiterated in the decision reported in 5 VST 388. On the aforesaid position in law, the revisional order impugned in this writ petition passed by the 1st respondent cannot be sustained and is accordingly quashed. Consequently, the revision is restored and may be disposed of in the light of the decision by the STAT in T.A.No. 123 of 2007 and batch. The writ petition is allowed as above. There shall be no order as to costs. ________________________ GODA RAGHURAM, J _________________________ N.RAVI SHANKAR, J 13.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 14698 of 2007. ORDER: Dt. 13.09.2011.