https://www.taxtmi.com/caselaws?id=751776 A suo motu Covid-era extension of limitation was treated as applicable to statutory and quasi-judicial tax proceedings under the Andhra Pradesh VAT regime, including show cause notices and assessment orders, so the limitation challenge failed. The Court also considered the existence of an efficacious statutory appeal and accepted that Section 21(5) allowed assessment within six years for the type of default alleged, which weighed against writ interference. On that basis, the writ petitions were not entertained on merits and were dismissed, leaving the tax demands and penalty proceedings undisturbed. 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 A suo motu Covid-era extension of limitation was treated as applicable to statutory and quasi-judicial tax proceedings under the Andhra Pradesh VAT regime, including show cause notices and assessment orders, so the limitation challenge failed. The Court also considered the existence of an efficacious statutory appeal and accepted that Section 21(5) allowed assessment within six years for the type of default alleged, which weighed against writ interference. On that basis, the writ petitions were not entertained on merits and were dismissed, leaving the tax demands and penalty proceedings undisturbed. Case-Laws VAT / Sales Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751776