Section 32(5) in Telangana Value Added Tax Act, 2005
(5)It shall be lawful for the Commissioner to defer any proceeding under this section by the reason of the fact that an appeal or other proceeding is pending before [the Appellate Tribunal or the High Court or the Supreme Court] [Substituted by Act No.21 of 2011.] involving a question of law having a direct bearing on the order or proceeding in question.
