https://www.taxtmi.com/caselaws?id=167854 Where a statute prescribes a specific limitation period for consequential reassessment after an appellate remand, the reassessment must be completed within that period or it becomes void. The Andhra Pradesh General Sales Tax Act and the Andhra Pradesh Value Added Tax Act each required such reassessment within three years from receipt of the appellate order; reassessments made later were therefore barred by limitation and without jurisdiction. The wrong limitation provisions invoked by the assessing and appellate authorities applied to a different situation and could not extend the statutory time limit. A de novo reassessment direction could not revive expired jurisdiction, and the consequential reassessment orders and remand direction were quashed. en-us Mon, 04 Feb 2013 00:00:00 +0530 Sat, 03 Jan 2015 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167854 Where a statute prescribes a specific limitation period for consequential reassessment after an appellate remand, the reassessment must be completed within that period or it becomes void. The Andhra Pradesh General Sales Tax Act and the Andhra Pradesh Value Added Tax Act each required such reassessment within three years from receipt of the appellate order; reassessments made later were therefore barred by limitation and without jurisdiction. The wrong limitation provisions invoked by the assessing and appellate authorities applied to a different situation and could not extend the statutory time limit. A de novo reassessment direction could not revive expired jurisdiction, and the consequential reassessment orders and remand direction were quashed. Case-Laws VAT and Sales Tax Mon, 04 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167854