Extension of limitation: order preserves limitation periods during pandemic, requiring adherence in tax assessment processes.
The circular records that representations sought exclusion of the lockdown period from limitation computations under the Delhi Value Added Tax Act, 2004 and directs that the Supreme Court's suo motu order extending the period of limitation from mid March 2020 until further orders is binding under Article 141. All assessing and objection hearing authorities under the DVAT Act, 2004 are instructed to adhere to that extension when dealing with limitation periods in tax proceedings.

Assessment orders under CST/Delhi: Assessments must be based on Form 9 reconciliations and system verification, not hard-form copies, and follow procedural rules.
Assessing authorities must base default CST assessments on the reconciliation return filed in Form 9 and departmental system data, not on hard-copy statutory forms; verify form authenticity electronically (e.g. TINXSYS); avoid multiple assessments for the same period and reframe orders only where reassessment is necessary and no objection or appeal is pending; frame central assessments only when required to process refunds; and follow applicable procedural rules when exercising special assessment powers, using systems-branch templates and ensuring objections/appeals are admitted only after online filing of form information.

Limitation period for tax assessments requires completing pending DVAT/CST mismatch and central form cases before expiry to prevent revenue loss.
Section 34 of the DVAT Act imposes a four year limitation; authorities must complete pending assessments of Annexure 2A-2B mismatches under DVAT and pending central form assessments under CST for the 2015-16 year before the limitation expires. Assessing Authorities/Ward Incharges are to prioritise these cases, with personal accountability for any revenue loss from failure to act, and Zonal Incharges must monitor progress within their jurisdictions.

Notice service requirement: assessments under DVAT must not be held ex-parte without proper service and procedural compliance.
Ward incharges and GSTOs undertaking assessments under the DVAT Act must ensure assessment notices and related notices are duly served with a proper service copy and that all required procedural steps are observed; no ex-parte assessment is permitted where the notice has not been properly served.