https://www.taxtmi.com/caselaws?id=785141 Limitation for revision under the Andhra Pradesh General Sales Tax Act was reckoned from service of the assessment order on the assessee. Because the record did not show that the revisional order was timely signed, dispatched, and communicated, an adverse inference was drawn that it had been ante-dated. Section 24-A, as a non obstante provision governing revisions and consequential assessments, prevailed over the broader limitation period relied on by the State. The revisional order and the Tribunal's order were therefore treated as barred by limitation and set aside. en-us Wed, 31 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785141 Limitation for revision under the Andhra Pradesh General Sales Tax Act was reckoned from service of the assessment order on the assessee. Because the record did not show that the revisional order was timely signed, dispatched, and communicated, an adverse inference was drawn that it had been ante-dated. Section 24-A, as a non obstante provision governing revisions and consequential assessments, prevailed over the broader limitation period relied on by the State. The revisional order and the Tribunal's order were therefore treated as barred by limitation and set aside. Case-Laws VAT / Sales Tax Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785141