Case Law Analysis
|Andhra Pradesh High Court
Section 30-C(2) APGST Act | Forfeiture Order Barred if Passed More Than Three Years After Tax Collection : AP HC
The Andhra Pradesh High Court struck down a tax forfeiture order issued in 1999 because it exceeded the three-year statutory limit under Section 30-C(2) APGST Act, which begins from the date tax was collected in 1995. This ruling reinforces strict compliance with limitation periods in tax forfeiture proceedings, protecting businesses from delayed punitive actions by revenue authorities.