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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Andhra Pradesh Clarifies Tax Procedures Under Repealed Acts; Section 174(2)(e) & (f) of APGST Act 2017 Applies.</h1> The Government of Andhra Pradesh's Commercial Taxes Department issued Circular No. 4, clarifying procedures for assessments, revisions, reviews, and recovery of taxes under repealed Acts. It specifies that authorities can initiate, continue, or enforce investigations, inquiries, verifications, assessments, adjudications, and recovery of arrears under the repealed Acts as per Section 174(2)(e) & (f) of the APGST Act 2017. All proceedings must be conducted under the designation of the respective repealed Acts. This directive is aimed at guiding officers on handling cases under the previous legislative framework.