https://www.taxtmi.com/caselaws?id=751776 The HC dismissed the writ petitions, upholding the assessment and levy of penalty under s.53(1)(ii) of the AP VAT Act. The court found the show-cause notice alleged under-declaration of purchases for 2016-17 and that s.21(5) permitted assessment within six years from filing the return; the SC's extension of limitation during the COVID period was held applicable. The SCN was not time-barred, statutory/alternate remedies were available, and the petitions were therefore dismissed. en-us Fri, 19 Apr 2024 00:00:00 +0530 Tue, 09 Sep 2025 17:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751776 The HC dismissed the writ petitions, upholding the assessment and levy of penalty under s.53(1)(ii) of the AP VAT Act. The court found the show-cause notice alleged under-declaration of purchases for 2016-17 and that s.21(5) permitted assessment within six years from filing the return; the SC's extension of limitation during the COVID period was held applicable. The SCN was not time-barred, statutory/alternate remedies were available, and the petitions were therefore dismissed. Case-Laws VAT / Sales Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751776