https://www.taxtmi.com/caselaws?id=465941 A special limitation period for reassessment and consequential orders under the Andhra Pradesh General Sales Tax Act prevailed over the general limitation provisions, so the three-year period in Section 24-A applied rather than Section 14 or a later starting point under Section 19. On the facts, the assessment order was dated 31.03.2000 but served only on 17.07.2000, with no satisfactory explanation for the delay, supporting the inference that the order was not genuinely made on the stated date. The reassessment and consequential order were therefore treated as time-barred, and the limitation challenge based on the general provision was rejected. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465941 A special limitation period for reassessment and consequential orders under the Andhra Pradesh General Sales Tax Act prevailed over the general limitation provisions, so the three-year period in Section 24-A applied rather than Section 14 or a later starting point under Section 19. On the facts, the assessment order was dated 31.03.2000 but served only on 17.07.2000, with no satisfactory explanation for the delay, supporting the inference that the order was not genuinely made on the stated date. The reassessment and consequential order were therefore treated as time-barred, and the limitation challenge based on the general provision was rejected. Case-Laws VAT / Sales Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465941