Extension of limitation period under VAT laws
This is in furtherance to our earlier update NITYA’s Insight | Issue 115 | Extension of limitation period prescribed under various laws (specifically VAT laws) qua litigation proceedings (discussed in trailing mail). In that update, we informed that Supreme Court has extended time limit for filing any appeal / petition / application / suit / all other proceedings (‘litigation proceedings’) under all laws prevalent in India including VAT laws w.e.f. March 15, 2020 till further order of the Supreme Court.
Recently, Andhra Pradesh High Court in the case of Walchandnagar Industries Limited v. CTO, 2020-VIL-209-AP also held that the above order of the Supreme Court is binding on all citizens / Courts / Tribunals including quasi-judicial authorities. The High Court directed the respondent to give additional two weeks to petitioner to submit its reply. Further, Delhi Government vide Circular No. 03-2020/21 dated May 15, 2020 has directed all authorities to adhere to the order of Supreme Court in all proceedings.
Hence, basis above, taxpayers can rightly demand extension in time limit from VAT authorities across India.