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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the revisional order under section 20 of the Andhra Pradesh General Sales Tax Act, 1957 was vitiated for having been exercised beyond the prescribed period of limitation and in circumstances showing unreasonable delay in service of the order.
Analysis: Section 20 conferred special revisional power on the Commissioner, but sub-section (3) restricted its exercise in relation to an assessment order to a period not exceeding four years from the date on which the order was served on the dealer. The appellate order had been passed in 1992, while the show-cause notice and hearing were issued only at the fag end of the four-year period. The record also showed unexplained delay in the communication and service of the revisional order, which cast doubt on the genuineness and timeliness of the exercise of power. In the absence of any satisfactory explanation for such delayed and hurried action, the revision was treated as misconceived and unsustainable.
Conclusion: The revisional action was barred by limitation in the facts of the case and could not be sustained.
Final Conclusion: The assessee succeeded and the revisional order was set aside on the ground that the power under section 20 had not been validly exercised within the permitted time.
Ratio Decidendi: A revisional power subject to a statutory time limit must be exercised within that limit on a legally sustainable basis, and unexplained delay in passing or serving the revisional order may render the revision invalid.
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