2009 (2) TMI 762 - HC - VAT and Sales Tax

Summary

Issues involved:
The issues involved in the judgment are the legality and arbitrariness of a notice rejecting a request for deferment of revision proceedings u/s 20(6) of the Andhra Pradesh General Sales Tax Act, 1957, and the consequent restraint from taking any action pending disposal of the writ petition.

Summary:

Deferment of Revision Proceedings:
The petitioner sought to declare a notice rejecting the request for deferment of revision proceedings u/s 20(6) of the Andhra Pradesh General Sales Tax Act, 1957 as illegal and arbitrary. The petitioner had filed appeals against assessment orders for various years, and the second respondent issued revision showcause notices proposing to revise the orders. The petitioner requested deferment of revision proceedings pending adjudication of related matters. The court, without expressing any opinion on the merits, found the petitioner's request for deferment reasonable. The petitioner was directed to file objections to the impugned notice, and the respondents were directed not to pass final orders until disposal of the related writ petition.

Conclusion:
The court, considering the pendency of similar revisions and assessments, disposed of the writ petition with directions for deferment of revision proceedings and filing of objections by the petitioner. No costs were awarded in the judgment.