https://www.taxtmi.com/caselaws?id=793379 The Andhra Pradesh VAT limitation period under Section 21(4) requires assessments to be completed within four years from the end of the relevant period. The Supreme Court's COVID-19 suo motu extension of limitation was held unavailable to an assessing authority for completing assessments, so it could not save delayed assessments. Where part of the assessment period had already become time-barred on the assessment date, those months were unsustainable. The assessments were therefore set aside only to the extent they covered time-barred months, and the matters were remanded for fresh consideration only for the periods still within limitation. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 15 Jun 2026 09:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793379 The Andhra Pradesh VAT limitation period under Section 21(4) requires assessments to be completed within four years from the end of the relevant period. The Supreme Court's COVID-19 suo motu extension of limitation was held unavailable to an assessing authority for completing assessments, so it could not save delayed assessments. Where part of the assessment period had already become time-barred on the assessment date, those months were unsustainable. The assessments were therefore set aside only to the extent they covered time-barred months, and the matters were remanded for fresh consideration only for the periods still within limitation. Case-Laws VAT / Sales Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793379