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Issues:
1. Revision notices issued by Deputy Commissioner to the petitioner. 2. Petitioner's claim of not being liable to pay tax based on a Supreme Court judgment. 3. Doubt cast on the validity of the Supreme Court judgment by a co-ordinate Bench. 4. Impugned notices challenged as being bad. 5. Interpretation of the application of judgments and doubts by the Supreme Court. 6. Authority to decide on the effect of doubts expressed by the Supreme Court. 7. Disposal of the writ petitions and granting time for filing objections. Analysis: 1. The petitioner received revision notices from the Deputy Commissioner but did not appear before him. Instead, the petitioner filed writ petitions claiming exemption from tax based on a Supreme Court judgment. The petitioner's counsel acknowledged the petitioner's liability for sales tax as per the State of Andhra Pradesh v. Kone Elevators (India) Ltd. judgment. However, the counsel argued that this judgment was under doubt by another Bench of the Supreme Court and hence, the impugned notices were invalid. 2. The High Court found the argument of the petitioner's counsel unconvincing. The Court clarified that the application of one judgment over another and the impact of doubts expressed by the Supreme Court should be addressed before the issuing authority. The Court emphasized that, based on legal precedents, the most recent Supreme Court judgment prevails unless declared invalid by a Larger Bench. Consequently, the Court disposed of the writ petitions, granting the petitioner four weeks to present objections before the respondent. 3. The judgment highlights the importance of abiding by the latest legal precedents set by the Supreme Court. It underscores the significance of addressing doubts raised by subsequent judgments through appropriate legal channels rather than challenging the validity of notices directly in court. The Court's decision to allow the petitioner to raise objections before the respondent within a specified timeframe demonstrates a fair approach to resolving the issue while upholding legal principles. By emphasizing the supremacy of the latest Supreme Court judgment and the need to follow established legal procedures to address doubts, the High Court provided a clear and reasoned analysis of the issues raised in the case. The judgment serves as a reminder of the importance of legal precedent and the proper mechanisms for challenging legal interpretations within the judicial system.
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