https://www.taxtmi.com/caselaws?id=165461 The power to defer revisional proceedings under section 20(6) of the Andhra Pradesh General Sales Tax Act, 1957 is a statutory public power that must be exercised for rational and discernible purposes. Because the decision is subject to judicial review, the authority must record reasons when refusing deferment. An order containing only a bare statement that section 20(6) was inapplicable, without any supporting reasoning, is legally deficient. The rejection of the request for deferment was therefore quashed for want of reasons, and the authority was directed to reconsider the representation and pass a fresh order. en-us Tue, 09 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165461 The power to defer revisional proceedings under section 20(6) of the Andhra Pradesh General Sales Tax Act, 1957 is a statutory public power that must be exercised for rational and discernible purposes. Because the decision is subject to judicial review, the authority must record reasons when refusing deferment. An order containing only a bare statement that section 20(6) was inapplicable, without any supporting reasoning, is legally deficient. The rejection of the request for deferment was therefore quashed for want of reasons, and the authority was directed to reconsider the representation and pass a fresh order. Case-Laws VAT and Sales Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165461