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.