Section 67(2) in The Andhra Pradesh 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 Dep 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.
