Limitation period extensions for tax assessments and appeals expanded to accommodate COVID 19 disruption and administrative delay. The Order extends limitation periods under the Karnataka Tax on Entry of Goods Act by treating the statutory five and eight year assessment bars and the four and five year revision and rectification bars as extended by six months for tax periods up to March 2016, and treats the discretionary 180 day appellate extension as 270 days for orders served between 1 September 2019 and 30 November 2019, to remove difficulties arising from the COVID 19 lockdown.
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Provisions expressly mentioned in the judgment/order text.
Limitation period extensions for tax assessments and appeals expanded to accommodate COVID 19 disruption and administrative delay.
The Order extends limitation periods under the Karnataka Tax on Entry of Goods Act by treating the statutory five and eight year assessment bars and the four and five year revision and rectification bars as extended by six months for tax periods up to March 2016, and treats the discretionary 180 day appellate extension as 270 days for orders served between 1 September 2019 and 30 November 2019, to remove difficulties arising from the COVID 19 lockdown.
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