https://www.taxtmi.com/caselaws?id=765707 An assessment made under the Andhra Pradesh Value Added Tax Act was held time-barred because the authority invoked the extended limitation period without recording any foundational finding of willful suppression or willful evasion. In the absence of such a finding, the four-year limitation under Section 21(4) applied, and the assessment issued after that period was beyond time. As the assessment was non est, the consequential penalty notice and attachment proceedings could not survive. en-us Wed, 05 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765707 An assessment made under the Andhra Pradesh Value Added Tax Act was held time-barred because the authority invoked the extended limitation period without recording any foundational finding of willful suppression or willful evasion. In the absence of such a finding, the four-year limitation under Section 21(4) applied, and the assessment issued after that period was beyond time. As the assessment was non est, the consequential penalty notice and attachment proceedings could not survive. Case-Laws VAT / Sales Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765707