Whether the Commissioner can revise original assessment order u/s 20(3) of the APGST Act?

RENGARAJ R.K | Last updated: 09 August 2013

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Introduction: The Honble High Court of Andhra Pradesh recently held in Agarwal Industries Limited, Hyderabad Vs The Commissioner of Commercial Taxes, Hyderabad (2013 56 (APSTJ P175) that in the guise of revising the revision order passed u/s 20 (2) of the APGST Act, the Commissioner cannot

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About the Author

RENGARAJ R.K

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Advocate and Consultant on Indirect Taxes (VAT/GST, Service Tax and Central Excise)based at Coimbatore, Tamilnadu. More than 30 years experience in the field of Indirect Taxation. Presently working as whole time director in Ms Lore Tax Professionals Pvt Ltd., Coimbatore, Tamilnadu. Writing articles in Corporate ... Read more

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