https://www.taxtmi.com/caselaws?id=103647 Unexplained delay in communicating a revisional order can justify a presumption that the order was not actually made on its stated date and may have been passed after expiry of the limitation period under the sales tax law. The Court noted that the revisional order under section 20 of the Andhra Pradesh General Sales Tax Act was said to have been made within time but was served much later, with no explanation for the delay. It rejected the broader proposition that communication within a reasonable time was independently necessary, but accepted the presumption arising from the unexplained delay. The challenge to the revisional order therefore failed and the appeals were dismissed. en-us Thu, 17 Feb 1994 00:00:00 +0530 Fri, 17 Oct 2025 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103647 Unexplained delay in communicating a revisional order can justify a presumption that the order was not actually made on its stated date and may have been passed after expiry of the limitation period under the sales tax law. The Court noted that the revisional order under section 20 of the Andhra Pradesh General Sales Tax Act was said to have been made within time but was served much later, with no explanation for the delay. It rejected the broader proposition that communication within a reasonable time was independently necessary, but accepted the presumption arising from the unexplained delay. The challenge to the revisional order therefore failed and the appeals were dismissed. Case-Laws VAT / Sales Tax Thu, 17 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103647