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2015 (7) TMI 1108 - HC - VAT and Sales TaxValidity of revisional orders of the Deputy Commissioner(CT), Warangal - Period of limitation - APGST - whether the assessee is entitled to refund of the tax paid on the purchase of value of un-tanned raw hides and skins under the A.P.G.S.T. Act - Held that:- there is no dispute that the show cause notices proposing to revise the orders of refund granted in 1992 came to be issued in the year 1999. The very notices are beyond doubt and outside the limitation prescribed under Section 20(3) of the A.P.G.S.T. Act. We are not impressed by the contention put forth by the learned Special Government Pleader for Commercial Tax that Section 20(3) applies only to assessment orders and not with regard to the refund orders granted under Rule 27-A of the A.P.G.S.T. Rules. The order dated 31.07.1999 passed by the Deputy Commissioner revising the refund order dated 24.04.1992, is barred by limitation - Decided against the revenue.
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