Manual assessment orders allowed where system failure risks time-barred tax cases; follow-up electronic update required. Where server malfunction prevents timely reconciliation of DVAT-51 for the first quarter of 2005-06, ward VATO/AVATO officers are directed to prepare default assessment, demand and penalty orders manually to avoid time-barred cases, then update the computerized system by the specified deadline, with Zonal JCs/DCs ensuring assessments meet the statutory time limits under the Delhi Value Added Tax Act, 2004.
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.
Manual assessment orders allowed where system failure risks time-barred tax cases; follow-up electronic update required.
Where server malfunction prevents timely reconciliation of DVAT-51 for the first quarter of 2005-06, ward VATO/AVATO officers are directed to prepare default assessment, demand and penalty orders manually to avoid time-barred cases, then update the computerized system by the specified deadline, with Zonal JCs/DCs ensuring assessments meet the statutory time limits under the Delhi Value Added Tax Act, 2004.
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