Court Rules on Extending Time for VAT and Sales Tax Re-assessment Orders Due to Pandemic Delays.

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....Jurisdiction and Validity/legality of re-assessment order - time limitation - when the assesses are permitted to file their returns beyond the period prescribed due to pandemic, in view of the judgment of the Hon’ble Supreme Court and circulars issued, we feel that the authorities also should be given time to pass orders during the pandemic. - HC....