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AP HC Quashes GST Revision Order as It Was Passed Beyond Three-Year Limitation
Case Law Details
- Case Name
- Sneha Constructions Vs Joint Commissioner (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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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....
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