https://www.taxtmi.com/caselaws?id=183687 A writ court can examine the validity of a limitation-extending notification issued as subordinate legislation, because its legality is not effectively tested by statutory appellate forums. Under the Uttarakhand VAT Act, extension of assessment time was permissible only where the State formed an opinion that extraordinary circumstances made timely completion difficult. The Court treated "extraordinary circumstances" contextually and upheld the notification on material showing officer shortage, heavy pendency, prior extensions, strike-related disruption, abolition of check posts, and administrative difficulty in a newly formed State. It declined to replace the competent authority's assessment with its own where relevant material supported the decision. en-us Mon, 06 Jul 2015 00:00:00 +0530 Wed, 25 Jun 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183687 A writ court can examine the validity of a limitation-extending notification issued as subordinate legislation, because its legality is not effectively tested by statutory appellate forums. Under the Uttarakhand VAT Act, extension of assessment time was permissible only where the State formed an opinion that extraordinary circumstances made timely completion difficult. The Court treated "extraordinary circumstances" contextually and upheld the notification on material showing officer shortage, heavy pendency, prior extensions, strike-related disruption, abolition of check posts, and administrative difficulty in a newly formed State. It declined to replace the competent authority's assessment with its own where relevant material supported the decision. Case-Laws VAT / Sales Tax Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183687