M/S Gammon India Ltd vs Spl. Chief Secretary & Ors

The Supreme Court addressed the jurisdiction of the Assistant Commissioner of Commercial Taxes under the Andhra Pradesh General Sales Tax Act, 1957, specifically regarding penalty proceedings initiated after the Act's repeal. The Court held that the Assistant Commissioner lacked jurisdiction to initiate such proceedings post-repeal, emphasizing that once the statute is repealed, the authority to impose penalties under it ceases to exist. Consequently, the appeals were allowed, and the penalty proceedings were quashed.