https://www.taxtmi.com/caselaws?id=167808 A reassessment made in consequence of an appellate remand is governed by the special limitation period in Section 37 of the Andhra Pradesh Value Added Tax Act, 2005, which applies to assessment, reassessment, rectification, or revision following appellate findings or directions. The provision requires such action within three years from receipt of the appellate order by the prescribed authority. Because the remand order was received on 29 October 2008 and the reassessment was passed only on 31 August 2012, the action was beyond time. Reliance on Section 21(4) was misplaced, as that general provision does not govern consequential reassessment after appellate intervention. en-us Thu, 03 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167808 A reassessment made in consequence of an appellate remand is governed by the special limitation period in Section 37 of the Andhra Pradesh Value Added Tax Act, 2005, which applies to assessment, reassessment, rectification, or revision following appellate findings or directions. The provision requires such action within three years from receipt of the appellate order by the prescribed authority. Because the remand order was received on 29 October 2008 and the reassessment was passed only on 31 August 2012, the action was beyond time. Reliance on Section 21(4) was misplaced, as that general provision does not govern consequential reassessment after appellate intervention. Case-Laws VAT and Sales Tax Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167808