2026-VIL-596-TEL
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VAT High Court Cases

Andhra Pradesh General Sales Tax Act, 1957 - Antedated assessment order passed beyond statutory limitation period and served after two and half years without proof of prior service of notices - Whether assessment order dated 28.03.2005 for assessment year 2001-02, served only on 10.08.2007, is valid when limitation period expired on 31.03.2005 and arrears notices were issued prior to service of assessment order – HELD - The assessment order is invalid and liable to be set aside as it was passed beyond the prescribed period of limitation of three years. The circumstances surrounding its issuance and service create serious doubt regarding its authenticity. The assessment order was purportedly dated 28.03.2005, merely three days before the expiry of the limitation period, but was served only after two and a half years. The absence of any proof of service of the show-cause notice, final notice, or assessment order prior to the issuance of arrears notices further supports the inference that the assessment order was antedated. The arrears notices were issued on 10.07.2007 and 03.08.2007 before the assessment order was served on 10.08.2007, indicating that the entire exercise appears to have been undertaken only to circumvent the statutory limitation prescribed under the Act - The assessment proceedings are vitiated due to lack of proper service of notices and violation of statutory procedure - The impugned assessment order and the consequential arrears notices are quashed and the petition is allowed
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