Sneha Constructions Vs Joint Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court allowed a writ petition challenging an Order of revision dated 04.06.2025 passed under the Goods and Services Tax Act, 2017, on the ground that it was barred by limitation. The petitioner, a registered person under the GST Act, had originally been assessed by an assessment order dated 10.07.2020 for the tax periods 2017-18 to 2019-20. Subsequently, the revisional authority initiated suo motu revision proceedings, to which the petitioner filed objections through replies dated 27.05.2024 and 03.06.2024. Thereafter, the revisional authority passed the impugned revision order on 04.06.2025.
The petitioner contended before the High Court that the revision order was beyond the limitation prescribed under Section 108(2)(b) of the GST Act. Reliance was placed on the statutory provision which states that revisional powers cannot be exercised after expiry of three years from the date of the decision or order sought to be revised. Since the original assessment order had been passed on 10.07.2020, the petitioner argued that the revision order dated 04.06.2025 was clearly beyond the permissible three-year period.
The Government Pleader for Commercial Tax opposed the petition and submitted, based on written instructions, that the revisional authority was entitled to extension of limitation by relying upon orders passed by the Supreme Court in proceedings relating to extension of limitation during the COVID-19 pandemic, including orders passed in Suo Motu Writ Petition (C) No.3 of 2020 and related miscellaneous applications.
