Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions

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....ELHI -110002 F.3(636)/Policy/VAT/2026/657-64 Dated 02/08/2021 Circular No. 1 1. Hon'ble Supreme Court has taken suo motu cognizance of the situation arising out of new challenges faced by the country on account of COVID-19 virus and resultant difficulties that could be faced by the litigants across the country. Vide order dated 23-03-2020 in Suo motu petition(Civil) No.3/2020 titled In RE. Cog....

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..... 3. A representation also has been received from the Secretary Sales Tax Bar Association (Regd.) requesting to issue necessary instructions to all concerned officers in this regard. 4. In light of the above, all assessing and objection hearing authorities, designated under DVAT Act, 2004 are advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation perio....