https://www.taxtmi.com/caselaws?id=168029 Section 20(2A) of the Andhra Pradesh General Sales Tax Act bars revision on any issue that is already the subject-matter of an appeal before the Appellate Tribunal, or has been decided by it. That statutory limitation applies even where the pending appeal concerns a different assessment year. Because the revisional authority failed to address the objection that the same controversy was already pending before the Tribunal, it acted in breach of the express bar and without jurisdiction. The revisional order was therefore unsustainable and was quashed, and the writ petition was allowed. en-us Wed, 14 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168029 Section 20(2A) of the Andhra Pradesh General Sales Tax Act bars revision on any issue that is already the subject-matter of an appeal before the Appellate Tribunal, or has been decided by it. That statutory limitation applies even where the pending appeal concerns a different assessment year. Because the revisional authority failed to address the objection that the same controversy was already pending before the Tribunal, it acted in breach of the express bar and without jurisdiction. The revisional order was therefore unsustainable and was quashed, and the writ petition was allowed. Case-Laws VAT and Sales Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168029