https://www.taxtmi.com/caselaws?id=167728 Where an earlier assessment is set aside in appeal for want of jurisdiction and the appellate order permits fresh action by the competent authority, the subsequent assessment is treated as a consequential assessment rather than an original assessment. Section 37 of the Andhra Pradesh Value Added Tax Act, 2005 applies to such proceedings and overrides the general limitation under section 21(3). As the impugned notices and assessment orders were issued within the three-year period counted from receipt of the appellate order, they were within limitation and not vitiated for want of jurisdiction. en-us Wed, 02 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167728 Where an earlier assessment is set aside in appeal for want of jurisdiction and the appellate order permits fresh action by the competent authority, the subsequent assessment is treated as a consequential assessment rather than an original assessment. Section 37 of the Andhra Pradesh Value Added Tax Act, 2005 applies to such proceedings and overrides the general limitation under section 21(3). As the impugned notices and assessment orders were issued within the three-year period counted from receipt of the appellate order, they were within limitation and not vitiated for want of jurisdiction. Case-Laws VAT and Sales Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167728