M/S. GAMMON INDIA LTD. vs SPL. CHIEF SECRETARY .

The Supreme Court addressed the jurisdiction of the Assistant Commissioner of Commercial Taxes under the Andhra Pradesh General Sales Tax Act, 1957, particularly regarding the initiation of penalty proceedings after the Act's repeal. The Court held that the Assistant Commissioner lacked jurisdiction to initiate such proceedings post-repeal, emphasizing that actions taken under a repealed statute are invalid. Consequently, the appeals were allowed, and the penalty proceedings were quashed.