THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 22972 of 2009 Dated: 24-11-2009 Between: M/s ABC Engineering Works, Vijayawada, rep. by its Partner G.Venkateswara Rao …Petitioner and The Joint Commissioner (CT)(Legal), Office of Commissioner of Commercial Taxes, Nampally, Hyderabad and others. …Respondents. Oral order: (Per GR, J) This writ petition is directed against a mere show-cause notice issued by the 1st respondent purporting to exercise revisional power under Section 20 of the AP GST Act, 1957 (for short ‘the Act’). The 1st respondent by the impugned order proposed to revise the order of the Appellate Deputy Commissioner dated 24-10-2006. The learned counsel for the petitioner would strenuously contend that the revisional proposals of the 1st respondent are inconsistent with the law declared by this Court in 136 STC 586 and 47 APSTJ 87 and, therefore, qua, the provisions of Section 20 (2A) of the Act, the 1st respondent could not have exercised the revisional jurisdiction inconsistent with the ratio of the judgments referred to above. As what is impugned is a mere show-cause notice and no patent lack of jurisdiction of the 1st respondent in issuing such notice is either pleaded or asserted, we are not inclined to interdict or review the impugned notice. The petitioner is at liberty to sensitize the 1st respondent on all aspects of the matter including limitations on the exercise of the revisional jurisdiction, in view of the provisions of Section 20 (2A) of the Act, in the context of the judgments referred to. The writ petition is accordingly dismissed at the stage of admission, after hearing the learned counsel for the petitioner and Sri P.Balaji Varma, learned special standing counsel for Commercial Taxes. No costs. _________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 24th November, 2009. GRR