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of <h1>Re-assessment and revision of tax assessments limited to three years u/s 24-A; orders held time-barred and set aside</h1> Dominant issue: whether revisional/re-assessment orders were barred by limitation. Reasoning: Section 24-A, being a non obstante provision, overrides ... Time limitation - Ante-dated order - order passed by the revisional authority is as such barred by limitation prescribed under the APGST Act or not - power of Tribunal to review its own order - HELD THAT:- This issue of limitation under similar circumstances came up for consideration before this very Bench itself recently in THE SALES TAX APPELLATE TRIBUNAL VERSUS M/S. VOLTAS LIMITED [2025 (9) TMI 1731 - TELANGANA HIGH COURT], wherein it is held that 'It appears that the petitioner-State has preferred the instant Revision laying emphasis on the contents of Section 14 of the Act wherein the period of limitation for assessment to tax is four years. However, the said Section 14 of the Act may not be acceptable for the simple reason that Section 24-A of the Act being a non obstante clause clearly holds that notwithstanding anything referred to in Sections 14 and 20 of the Act where an order of re-assessment, rectification or revision is to be made, it has to be made within the prescribed period of three years.' The facts in the present case so far as the question of limitation is concerned being almost identical to the facts of this case, the High Court is inclined to accept the view taken by this Bench in the aforesaid TREVC. As a consequence the two orders i.e. the order of learned Tribunal in TA.No.1675 of 2004, dated 03.08.2009 and the order dated 20.05.2004 passed by the Deputy Commissioner (CT) Warnagal, revisional authority’s order, both deserves to be and accordingly set aside holding them to be barred by limitation. The Tax Revision Case stands and allowed. Issues: Whether the revisional order dated 20.05.2004 (and the Tribunal's affirmation thereof) is barred by limitation and therefore liable to be set aside.Analysis: The Court examined the dates of assessment order service (23.05.2000) and the revisional order which purportedly bears the date 20.05.2004 but was signed/dated in a manner suggesting later dates and was served on the assessee only on 16.09.2004. The Court applied the statutory limitation framework, including Section 20(3) and Section 14 of the APGST Act and, importantly, the non obstante proviso in Section 24-A which prescribes a three-year limitation for certain reassessments or revisions. The Court also relied on precedents and the established presumption that, in the absence of an explanation for delayed service, an order purportedly dated within the limitation period may be treated as ante-dated and therefore invalid. The factual record lacked material showing the revisional order was in fact passed and dispatched within the limitation period, permitting an adverse inference that the order was ante-dated.Conclusion: The revisional order dated 20.05.2004 and the Tribunal's order affirming it are barred by limitation and are set aside; the Tax Revision is allowed in favour of the assessee.
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