Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 - VAT - Delhi - F. No.5(4)Misc./L&J/2018-2019/2340-45

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES LAW AND JUDICIAL BRANCH ROOM NO. 501, 5 th FLOOR VYAPAR BHAWAN NEW DELHI F. No.5(4)Misc./L J/2018-2019/2340-45 Dated 17/12/2021 CIRCULAR Sub - Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 WHEREAS in terms of section 34(2) of the DVAT Act, 2004 , all Assessing Authorities are required to frame remand back assessment pursuant to the direction/order issued by Tribunal or Court within the period of one year after the said direction/order. AND WHEREAS, Hon ble High Court of Delhi vide its decision dated 05.08.2016 in M/s Shaila Enterprises vs. Commissioner VAT, W.P. (C) No. 5478/2016 has held that in terms of section, 34(2) of the DVAT Act , ire cases where case is remanded back by OHA, fresh assessment has to be framed within the period of one year; AND WHEREAS, Hon ble Supreme Court of India vide its order dated 23.09.2021 passed in Miscellaneous Application No. 665/2021 in Suo Motu Writ Petition (C) No. 3/2020 extended the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings whether condonable or not. AND THEREFORE, in light of the above, all Assessing Authorities are advised to adhere to the direction/order passed by Hon ble Supreme Court of India while dealing with the limitation period of one year for framing assessment pursuant to the direction/order issued by OHA, Tribunal or Court. (Anand Kumar Tiwari) Additional Commissioner (L J)