APHC010243372003 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 117/2003 Between: 1. S.T.A.T.,HYD, KADAPA ...PETITIONER AND 1. M/S SRI BALAJI ENTERPRISES CUDDAPAH, kadapa ...RESPONDENT Counsel for the Petitioner: 1. SPL GP FOR TAXES Counsel for the Respondent: 1. 2 The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao) 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. 2. 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. 3. 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. 4. Accordingly, this Tax Revision Case is dismissed as infructuous. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 02.02.2026 KA 3 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 117/2003 Date: 02.02.2026 KA