R-5A generation and timely disposal of assessment cases were mandated for pending 2015-16 matters before limitation. Direction issued for expeditious disposal of assessment cases relating to assessment year 2015-16 under the Uttar Pradesh SGST framework. Cases had earlier been distributed among assessing authorities at the same location, and instructions were already in place to generate R-5A for cases where it had not been generated and to balance transfer of such cases among officers of the same rank at the local level. The headquarters-level transfer exercise for these cases was stated to be complete, and no further transfer from headquarters was to be made. Subordinate assessing authorities were instructed to ensure generation of R-5A in all pending 2015-16 cases, issuance of notices and other required steps, and disposal of all such matters before the limitation date of 31-03-2019.
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Provisions expressly mentioned in the judgment/order text.
R-5A generation and timely disposal of assessment cases were mandated for pending 2015-16 matters before limitation.
Direction issued for expeditious disposal of assessment cases relating to assessment year 2015-16 under the Uttar Pradesh SGST framework. Cases had earlier been distributed among assessing authorities at the same location, and instructions were already in place to generate R-5A for cases where it had not been generated and to balance transfer of such cases among officers of the same rank at the local level. The headquarters-level transfer exercise for these cases was stated to be complete, and no further transfer from headquarters was to be made. Subordinate assessing authorities were instructed to ensure generation of R-5A in all pending 2015-16 cases, issuance of notices and other required steps, and disposal of all such matters before the limitation date of 31-03-2019.
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