Limitation extension for pending VAT appeals defers statutory disposal deadline by one year, allowing additional time to conclude appeals. The Act amends the Delhi Value Added Tax Act, 2004 by substituting the word 'six' with 'seven' in Section 74(10), extending the statutory period for disposal of pending appeals transferred from the repealed Delhi Sales Tax Act by one year; it applies to the whole National Capital Territory and commences on publication in the Official Gazette.
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.
Limitation extension for pending VAT appeals defers statutory disposal deadline by one year, allowing additional time to conclude appeals.
The Act amends the Delhi Value Added Tax Act, 2004 by substituting the word "six" with "seven" in Section 74(10), extending the statutory period for disposal of pending appeals transferred from the repealed Delhi Sales Tax Act by one year; it applies to the whole National Capital Territory and commences on publication in the Official Gazette.
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