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2013 (2) TMI 658 - ANDHRA PRADESH HIGH COURTEx parte assessment order - whether orders of reassessment passed by the first respondent beyond the period of three years from the date of receipt by him of the respective orders of the appellate authority (second respondent) (remitting the matter to the first respondent) as required under section 24A of the Andhra Pradesh General Sales Tax Act, 1957 and section 37 of the Andhra Pradesh Value Added Tax Act, 2005 are barred by limitation? Held that:- Sub-clause (ii) of section 153(3) could not be understood as empowering the High Court to give a direction to the authority under the Act to ignore the period of limitation prescribed under the Act. Orders of the first respondent as confirmed by the second respondent are barred by limitation prescribed under section 24A of the Andhra Pradesh General Sales Tax Act, 1957 and section 37 of the Andhra Pradesh Value Added Tax Act, 2005 and hence, are without jurisdiction. Consequently, the writ petitions are allowed and the orders dated November 9, 2012 of the second respondent, to the extent he directed the first respondent to make de novo assessments, is quashed and the first respondent is restrained from proceeding any further in the matter.
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