The State of Ap, Rep.by State Representative Before Stat, VI v. M/S Nachu Satyanarayana, Bheemavaram.
Case brief
What is this about?
Andhra Pradesh High Court at Amaravati; TRC No. 91/2008; decided 09.02.2026; bench R Raghunandan Rao and T.C.D. Sekhar; State of AP (petitioner) vs M/s Nachu Satyanarayana, Bheemavaram (respondent); counsel: GP for Commercial Tax (State), Shaik Jeelani Basha (respondent). Revision under Section 20 / Section 20(3) AP GST Act of assessment order dated 30.03.2000 (year 1998-99) was beyond the four-year limitation from service of the assessment order (limit expiring 29.03.2004); revision order dated 24.08.2005; even a one-year extension for unknown service date insufficient; Tribunal (STAT) Visakhapatnam Bench order TA.NO. 1061/2005 dated 25-2-2008 upheld; Tax Revision Case dismissed, no costs; interlocutory applications closed. Keywords: limitation, time-barred revision, second revision, Commercial Tax Officer, Deputy Commissioner Eluru, Joint Commissioner, prejudicial to revenue.