https://www.taxtmi.com/caselaws?id=802364 Section 32 of the Telangana Value Added Tax Act limits revisional jurisdiction to four years; neither an audit objection nor a change of officer revives an expired period. Section 174 of the Telangana Goods and Services Tax Act preserves applicable limitations and safeguards for pre-GST proceedings. Revisional notices and orders require independent formation of opinion and an opportunity to show cause, rather than unverified reliance on an audit objection. Binding judicial directions and the opportunity to raise limitation and jurisdiction objections must be respected. Under Rule 17, taxation on total consideration and denial of input tax credit apply where required accounts are not maintained; contract-wise ledgers, tax deduction returns and audited financial statements substantially answered the unverified allegations. en-us Fri, 30 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802364 Section 32 of the Telangana Value Added Tax Act limits revisional jurisdiction to four years; neither an audit objection nor a change of officer revives an expired period. Section 174 of the Telangana Goods and Services Tax Act preserves applicable limitations and safeguards for pre-GST proceedings. Revisional notices and orders require independent formation of opinion and an opportunity to show cause, rather than unverified reliance on an audit objection. Binding judicial directions and the opportunity to raise limitation and jurisdiction objections must be respected. Under Rule 17, taxation on total consideration and denial of input tax credit apply where required accounts are not maintained; contract-wise ledgers, tax deduction returns and audited financial statements substantially answered the unverified allegations. Case-Laws VAT / Sales Tax Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802364