ORDER :

C.Praveen Kumar, J.

Heard Sri P.Karthik Ramana, learned counsel for the petitioner, Sri B.V.S.Chalapathi Rao, learned Senior Standing Counsel, Central Board of Indirect Taxes and Customs appearing for respondent Nos.1 and 2, and Sri N.Harinath, learned Assistant Solicitor General appearing for respondent No.3.

2. The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-

“……pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction –

(a) quashing the order of the 2nd Respondent in Appeal No.10/2020(T) GST, dated 30.7.2021 for the tax period October,2018 and November, 2018 as illegal, arbitrary, unjustified and contrary to law and consequently direct the 2nd Respondent to admit the appeal and adjudicate the same on merits;

(b) or in the alternative set-aside the order in originalNo.YL0101-01-2019-20, dated 15.11.2019 passed by the 1stRespondent as one without jurisdiction, contrary to the circular of the Central Board of Indirect Tax and Customs and contrary to Section 75(6) & 75(7) of the Central Goods and Services Tax Act, 2017 and Andhra Pradesh State Goods and Services Tax Act, 2017 in