Section 67(2) in Telangana Value Added Tax Act, 2005
(2)No application shall be entertained where the question raised in the application,-(i)is already pending before any officer or authority of the Department or Appellate Tribunal or any Court;(ii)relates to a transaction or issue which is designed apparently for the avoidance of tax:Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons for such rejections shall be recorded in the order.
