https://www.taxtmi.com/caselaws?id=755240 A Government memo issued without statutory authority cannot suspend or override recovery proceedings based on final sales tax assessment and revisional orders. Under the Andhra Pradesh General Sales Tax Act, the Government's power to grant exemption or reduction in tax or interest does not extend to staying recovery or interfering with quasi-judicial orders that have finally determined liability. The power of revision lies with the statutory authorities, not the Government memo, so the memo was treated as without jurisdiction and ineffective against lawful enforcement. Recovery for the pending year was left to follow the connected tax revision, but the memo still could not stall enforcement. en-us Wed, 20 Mar 2024 00:00:00 +0530 Wed, 10 Jul 2024 07:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755240 A Government memo issued without statutory authority cannot suspend or override recovery proceedings based on final sales tax assessment and revisional orders. Under the Andhra Pradesh General Sales Tax Act, the Government's power to grant exemption or reduction in tax or interest does not extend to staying recovery or interfering with quasi-judicial orders that have finally determined liability. The power of revision lies with the statutory authorities, not the Government memo, so the memo was treated as without jurisdiction and ineffective against lawful enforcement. Recovery for the pending year was left to follow the connected tax revision, but the memo still could not stall enforcement. Case-Laws VAT and Sales Tax Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755240