Special limitation for consequential reassessment after appellate remand prevails over the general assessment period; time-bar applies.

A reassessment made in consequence of an appellate remand is governed by the special limitation period in Section 37 of the Andhra Pradesh Value Added Tax Act, 2005, which applies to assessment, reassessment, rectification, or revision following appellate findings or directions. The provision requires such action within three years from receipt of the appellate order by the prescribed authority. Because the remand order was received on 29 October 2008 and the reassessment was passed only on 31 August 2012, the action was beyond time. Reliance on Section 21(4) was misplaced, as that general provision does not govern consequential reassessment after appellate intervention.

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Issues: Whether reassessment made pursuant to an appellate remand was barred by limitation under Section 37 of the Andhra Pradesh Value Added Tax Act, 2005, and whether reliance on Section 21(4) of that Act was erroneous.

Analysis: Section 37 contains a non obstante clause and specifically governs assessment, reassessment, rectification, or revision made in consequence of findings or directions contained in an appellate order. It requires such action to be taken within three years from the date of receipt of the relevant order by the prescribed authority. The appellate order remanding the matter was received by the assessing authority on 29 October 2008, so the reassessment ought to have been completed on or before 28 October 2011. Since the reassessment order was passed only on 31 August 2012, it was beyond the statutory period. The reliance placed on Section 21(4) was misplaced because that provision does not govern reassessment consequent on appellate intervention.

Conclusion: The reassessment was time-barred under Section 37 and was unsustainable; the contrary view based on Section 21(4) was rejected.

Ratio Decidendi: Where a reassessment is made in consequence of an appellate order, the special limitation provision governing such consequential action prevails over the general assessment limitation provision, and any reassessment beyond that special period is void as time-barred.

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