Disposal of pending tax disputes under transitional VAT rules; authorities must finalise legacy sales tax cases by the statutory deadline. Pending disputes under the Delhi Sales Tax Act, 1975 must be disposed within the transitional limitation set by the Delhi Value Added Tax Act, 2004; the original five year period was extended to six years by amendment to Section 74(10) (notified 06/01/2010), creating a statutory deadline. Appellate and Assessing Authorities are directed to ensure disposal of DST matters by the prescribed date, per the Commissioner (VAT)'s approval.
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Provisions expressly mentioned in the judgment/order text.
Disposal of pending tax disputes under transitional VAT rules; authorities must finalise legacy sales tax cases by the statutory deadline.
Pending disputes under the Delhi Sales Tax Act, 1975 must be disposed within the transitional limitation set by the Delhi Value Added Tax Act, 2004; the original five year period was extended to six years by amendment to Section 74(10) (notified 06/01/2010), creating a statutory deadline. Appellate and Assessing Authorities are directed to ensure disposal of DST matters by the prescribed date, per the Commissioner (VAT)'s approval.
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