Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020. - VAT - Delhi - 03/2020/21

DEPARTMENT OF TRADE TAXES GOVT. OF NCT OF DELHI (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI No. 3(636)/Policy/Vat/2016/798-805 Dated 15/05/2020 Circular No 03/2020/21 1. World Health Organization (WHO) has declared the outbreak of noval corona virus (COVID-19) as a Pandemic on 11.03.2020. In order to combat COVID 19, Ministry of Home Affairs, Government of India Vide order number 40-3-2020-DM-I(A) had issued a guidelines for strict implementation for 21 days w.e.f. 25.3.2020. Ministry of Home Affairs, Government of India vide order number 40-3-2020-DM-I(A) dated 14.04.2020 has extended the lockdown measures upto 03.05.2020, further extended upto 17/5/2020. Delhi Disaster Management Authority also issued orders and guidelines for effective implementation of the lockdown measures from time to time. 2. Representations have been received for the exclusion of the period of lockdown period for the purpose of computation of limitation under various provisions of DVAT Act, 2004. 3. The matter has been examined and attention is drawn towards the order of Hon'ble Supreme court dated 23-03-2020 in suo Moto petition (Civil) No. 3/2020 titled In RE Cognizance for Extension of Limitation wherein Hon'ble Supreme Court , has directed that the period of limitation, whether condonable or not, prescribed under the general law or special laws, shall stand extended w.e.f. 15-03-2020 till further orders to be passed by the Court in the matter and this order is binding within the meaning of Article 141 on all Courts/Tribunals and authorities. 4. In light of the above. all assessing authority and objection hearing authorities. designated under DVAT Act,2004 are advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period mentioned in the various provisions of the Delhi Value Added Tax Act, 2004. This issues with the approval of the Commissioner of VAT (Anand Kumar Tiwari)