https://www.taxtmi.com/caselaws?id=160451 Rule 33(1) of the Andhra Pradesh General Sales Tax Rules, 1957 permits the Commissioner to transfer only a pending appeal, and only for reasons recorded in writing. Because the appeal had not yet been filed when the first transfer order was made, there was no appeal capable of transfer, making the order without authority of law. The later endorsement did not cure the defect, as it gave no germane reason for disturbing the territorial appellate forum and reflected mechanical clubbing of unrelated matters. The transfer orders were therefore arbitrary, unsupported by valid reasons, and unsustainable. en-us Mon, 23 Apr 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160451 Rule 33(1) of the Andhra Pradesh General Sales Tax Rules, 1957 permits the Commissioner to transfer only a pending appeal, and only for reasons recorded in writing. Because the appeal had not yet been filed when the first transfer order was made, there was no appeal capable of transfer, making the order without authority of law. The later endorsement did not cure the defect, as it gave no germane reason for disturbing the territorial appellate forum and reflected mechanical clubbing of unrelated matters. The transfer orders were therefore arbitrary, unsupported by valid reasons, and unsustainable. Case-Laws VAT and Sales Tax Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160451