https://www.taxtmi.com/caselaws?id=167863 Assessment proceedings initiated and completed before communication of a pending advance ruling under the Andhra Pradesh Value Added Tax Act, 2005 were contrary to the statutory scheme. The provision governing advance rulings barred initiation or continuation of assessment action while the ruling process remained pending, and the show-cause notice and assessment order were issued before the ruling was communicated to the dealer. On that basis, the assessment order was invalid and liable to be quashed, though fresh assessment could be taken up in accordance with law. en-us Mon, 06 Aug 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167863 Assessment proceedings initiated and completed before communication of a pending advance ruling under the Andhra Pradesh Value Added Tax Act, 2005 were contrary to the statutory scheme. The provision governing advance rulings barred initiation or continuation of assessment action while the ruling process remained pending, and the show-cause notice and assessment order were issued before the ruling was communicated to the dealer. On that basis, the assessment order was invalid and liable to be quashed, though fresh assessment could be taken up in accordance with law. Case-Laws VAT and Sales Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167863