Sneha Constructions Vs Joint Commissioner
Date: September 16, 2025
Subject Matter
Statutory Authorities Cannot Claim Extended Limitation for Revision Proceedings
Summary
The High Court allowed the writ petition, setting aside the impugned revision order dated 04.06.2025. The Court ruled that the revision order was beyond the statutory limitation period of three years, and the benefit of extended limitation granted by…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner was a registered person under the provisions of the Goods & Services Tax Act, 2017 [for short “the GST Act”], had been assessed by an Order of assessment, dated 10.07.2020, for the periods 2017-18 to 2019-20. Subsequently, the 1 st respondent initiated Suo-Motu Revision proceedings. The petitioner had filed objections…