- (1.) These appeals arise out of proceedings which were initiated under section 20 of the Andhra Pradesh General Sales Tax Act, 1957 by the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad proposing to revise the assessment of sales tax against the appellant. The appellant filed its objections, which are pending. The appellant also challenged the show cause notice by writ petitions in the High Court, which were dismissed by a short judgment making certain observations on the merits of the questions raised by the appellant and observing that, in view of the fact that the writ petitions were directed against only the show cause notice, no interference was called for.
(2.) We have heard Mr. Harish Salve in support of the appeals for some time. It appears that the questions which are being raised and which may need consideration are dependant on certain issues of fact. These could be determined only in the proceeding which had been started under section 20 of the Andhra Pradesh General Sales Tax Act, 1957. Instead of taking advantage of the opportunity to put forward its case and evidence, the appellant moved the High Court. We are, therefore, of the view that at this stage no interference was called for with a show cause notice and the appellant should have appeared and contested the proceedings on such grounds as were open to it in law before the Commissioner and if the matter was ultimately decided against it, only then should it have challenged the same by appropriate remedy available in law. In the circumstances, we dismiss the appeals on the said short ground without adverting to or deciding the question of law raised in the writ petitions. The interim order of stay automatically stands vacated on the dismissal of the appeals.
(3.) The appellant should now appear before the Commissioner and have a decision on merits. We make it clear that, since the merits of the questions raised have not been examined by us, any observation made by the High Court in the impugned judgment shall not be taken into consideration by the Commissioner and that the appellant shall be entitled to raise all questions which may be available to him in law.;