https://www.taxtmi.com/caselaws?id=158813 Reassessment under section 14(4-A) of the A.P. General Sales Tax Act is not time-barred merely because the order is communicated after four years from service of the original assessment order. The statutory focus is on whether the reassessment order was made within the limitation period; prompt service is relevant only where delay is unexplained, inordinate, or suggests ante-dating. The cited precedents were read narrowly and did not create a general rule that late communication alone invalidates reassessment. On the stated facts, there was no unexplained delay or plea of ante-dating, so the limitation challenge fails. en-us Thu, 27 Feb 1997 00:00:00 +0530 Thu, 07 Nov 2013 16:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158813 Reassessment under section 14(4-A) of the A.P. General Sales Tax Act is not time-barred merely because the order is communicated after four years from service of the original assessment order. The statutory focus is on whether the reassessment order was made within the limitation period; prompt service is relevant only where delay is unexplained, inordinate, or suggests ante-dating. The cited precedents were read narrowly and did not create a general rule that late communication alone invalidates reassessment. On the stated facts, there was no unexplained delay or plea of ante-dating, so the limitation challenge fails. Case-Laws VAT and Sales Tax Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158813