Ramesh Ranganathan, J.

This petition is filed seeking review of the order passed by the Division bench of this Court in W.P. No.16279 of 2014 dated 16.06.2014. In W.P. No.16729 of 2014, the petitioner had sought a writ of mandamus to declare the action of the respondent, in passing the assessment order dated 06.05.2014 for the years 2012-13 and 2013-14 under the A.P. VAT Act, as arbitrary, illegal and in violation of principles of natural justice; to declare that, under Section 13 of the A.P. VAT Act for the claim of input tax credit, the petitioner should produce only a valid tax invoice issued by the selling dealer as illegal; and to declare that the petitioner was entitled to input tax credit since they had purchased iron and steel from registered VAT dealers who were assessees on the rolls of the Commercial Taxes Department, and were in possession of valid tax invoices.

In the order under review, the Division Bench observed that the assessment order was appealable and hence the petitioner could raise all the points, raised in the Writ Petition, before the Appellate Forum. The Writ Petition was dismissed as not maintainable. Aggrieved thereby, the petitioner filed SLP (