Dismissed¶¶26

S.T.a.T.,Hyd v. M/S. Sri Balaji Enterprises, Cuddapah

Andhra Pradesh HC1 Feb 2026TRC/117/2003

Case brief

AI extract

What is this about?

Tax Revision Case No. 117/2003 (APHC010243372003), High Court of Andhra Pradesh at Amaravati, decided 02.02.2026 by R. Raghunandan Rao and T.C.D. Sekhar, JJ. Keywords: limitation for order of revision under S. 20(3) A.P. General Sales Tax Act, 1957; four years from service of assessment order on dealer; Sales Tax Tribunal finding of fact (assessment served 25.09.1991; revision passed 15.07.1996); re-assessment out of time; TRC dismissed as infructuous; no order as to costs; petitioner S.T.A.T.; respondent M/s Sri Balaji Enterprises, Cuddapah.

What did the court decide?

Under Section 20(3) of the Andhra Pradesh General Sales Tax Act, 1957, an order of revision can be passed against an order of assessment only within a period of four (4) years from the date on which the order has been served on the dealer. ¶¶24

S.T.a.T.,Hyd Vs M/S. Sri Balaji Enterprises, Cuddapah — Andhra Pradesh HC (2026) — LawSathi Research

¶1

APHC010243372003

¶2

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

¶3

(Special Original Jurisdiction)

¶4

[3529]

¶5

MONDAY,THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX

¶6

PRESENT

¶7

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

¶8

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

¶9

TAX REVISION CASE NO: 117/2003

¶10

Between:

¶11

1. S.T.A.T.,HYD, KADAPA

¶12

...PETITIONER

¶13

AND

¶14

1. M/S SRI BALAJI ENTERPRISES CUDDAPAH, kadapa

¶15

...RESPONDENT

¶16

Counsel for the Petitioner:

¶17

1.SPL GP FOR TAXES

¶18

Counsel for the Respondent:

¶19

¶20

¶21

The Court made the following order:

¶22

(Per Hon’ble Sri Justice R.Raghunandan Rao)

¶23

The issue that would come up before the Sales Tax Tribunal is whether the order of re-assessment passed against the respondent is within time. The tribunal had given a finding of fact that the original order of assessment was served on the petitioner on 25.09.1991, while the order of revision was passed on 15.07.1996, which is beyond the period of 4 years, which expired on 19.10.1999 itself.

¶24

Section 20(3) of the Andhra Pradesh General Sales Tax Act, 1957 (for brevity, “ the APGST Act ”) stipulates that an order of revision can be passed against an order of assessment, only within a period of four (4) years from the date on which the order has been served on the dealer.

¶25

In view of the above finding of fact by the Sales Tax Tribunal, nothing survives for adjudication in this revision case, as the order of revision has been passed beyond the period of limitation set out under Section 20(3) of the APGST Act.

¶26