THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 1412, 1413 and 1414 of 2009 Dated: 12-11-2009 Between: Idea Cellular Limited, rep. by its Senior Manager Legal Mr.B.Arun Madhav …Petitioner and The Deputy Commissioner (CT) Abida Division, M.J.Road, Hyderabad and others …Respondents Common Order: (Per GR, J) Common issues arise for consideration in these writ petitions. Therefore they are considered together and disposed of by this common order. Heard Sri C.R.Sridharan, learned counsel for the petitioner and Sri Krishna Koundinya, the learned special standing counsel for Commercial Taxes for the respondents. The facts are recorded in W.P.No. 1412 of 2009 as representative of the three writ petitions. What is impugned is the show-cause notice dated 6-1-2009 issued for the assessment year 2002-03 under the APGST Act, 1957 (for short ‘the 1957 Act’) by the 1st respondent proposing revision of the assessment made under Section 20(2) of the 1957 Act. No interim orders were passed in the writ petitions, though in W.P.M.P.No.1779 of 2009, the petitioner sought suspension of the impugned show-cause notice dated 6-1-2009. It now transpires that the revisional authority-the Deputy Commissioner (CT), Abids Division, the 1st respondent has passed final orders dated 1-7-2009 in purported exercise of the powers under Section 20 (2) of the 1957 Act re-determining the tax liability of the petitioner at Rs. 5,49,71,311-00. As the writ petitions assail the show-cause notice and final revisional orders have since been passed by the revisional authority, the grievance in these writ petitions does not survive for adjudication. The writ petitions are accordingly dismissed as infructuous with liberty to the petitioner to pursue appropriate remedies against the revisional order passed by the Deputy Commissioner (CT), Abids Division, Hyderabad dated 6-1-2009. No costs. _____________________________ GODA RAGHURAM, J _____________________________ RAMESH RANGANATHAN, J 12th November, 2009. GRR