Section 32(5) in The Andhra Pradesh 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 for the words 'the High Court or Supreme Court' by Act 21 of 2011, w.e.f. 15-9-2011.] involving a question of law having a direct bearing on the order or proceeding in question.
