https://www.taxtmi.com/caselaws?id=150233 Penalty proceedings ancillary to an assessment under the Andhra Pradesh General Sales Tax Act must be initiated within the same six-year limitation applicable to completing the best judgment assessment. Where the assessment is made within time but the penalty notice is issued after expiry of that statutory period, the notice is invalid and liable to be quashed. The stated principle is that a penalty tied to a time-limited assessment cannot validly commence beyond the limitation governing that assessment. en-us Tue, 12 Oct 1971 00:00:00 +0530 Fri, 10 May 2013 15:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150233 Penalty proceedings ancillary to an assessment under the Andhra Pradesh General Sales Tax Act must be initiated within the same six-year limitation applicable to completing the best judgment assessment. Where the assessment is made within time but the penalty notice is issued after expiry of that statutory period, the notice is invalid and liable to be quashed. The stated principle is that a penalty tied to a time-limited assessment cannot validly commence beyond the limitation governing that assessment. Case-Laws VAT and Sales Tax Tue, 12 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150233