AP HC Quashes GST Revision Order as It Was Passed Beyond Three-Year Limitation

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...