COVID-19 tax assessment timelines extended, with phased disposal, email notices, and social distancing safeguards for pending VAT cases. COVID-19 disruption led to extension of the time limit for tax assessment and reassessment proceedings under the U.P. VAT framework. Assessing authorities were directed to classify pending cases, prepare phased disposal plans, and follow social distancing precautions. Where hearings had already been completed before lockdown, no fresh notice was required and orders could be uploaded online. Show-cause notices were to be consolidated where possible, issued by email in suitable cases, and hearings were to be scheduled carefully to avoid repeated office visits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
COVID-19 tax assessment timelines extended, with phased disposal, email notices, and social distancing safeguards for pending VAT cases.
COVID-19 disruption led to extension of the time limit for tax assessment and reassessment proceedings under the U.P. VAT framework. Assessing authorities were directed to classify pending cases, prepare phased disposal plans, and follow social distancing precautions. Where hearings had already been completed before lockdown, no fresh notice was required and orders could be uploaded online. Show-cause notices were to be consolidated where possible, issued by email in suitable cases, and hearings were to be scheduled carefully to avoid repeated office visits.
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