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(per Hon’ble Sri Justice P.Sam Koshy)
Heard Mr.Tejprakash Toshniwal, learned counsel for the
petitioner and Mr. Swaroop Oorilla, learned Special Government
Pleader for State Tax for the respondents. Perused the record.
2. The challenge in the present writ petition is to the order
passed by the revisional authority on 20.03.2025 (Annexure P-6).
3. The learned counsel for the petitioner referring to the facts of
the case submits that the original order of assessment was one
which was passed on 22.03.2019 (Annexure P-1). In view of the
provisions of Section 32(3) of the Telangana State Value Added
Tax Act, 2005 (for short ‘the Act’), the period of limitation for the
revisional authority to revise the order passed by the Assessing
Officer is four years. Accordingly, the period of four years was
coming to an end on 21.03.2023.
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