pri Request for non-insistence on Physical Presence for GST Assessment Request for non-insistence on Physical Presence for Assessment

National Action Committee of GST Professional (Haryana) submitted a representation to Excise and Taxation Commissioner, Haryana, requesting him to direct the Assessing Authority not to issue the notice for assessment of cases for A.Y 2017-18 in the crucial time of pandemic. Text of the Representation is as follows:-

The worthy Excise & Taxation Commissioner,

Subject:-  Representation regarding issuance of notice for framing the assessment relevant to year 2017-18.


Respectfully submitted as under:-

That the present representation is in contemplation of depiction submitted by various District Tax Bar Associations of the state of Haryana on the above cited subject.

Needless to mention that due to current ongoing COVID19 pandemic a big challenge is there  in the society towards health crisis, financial crisis and economy is going down day by day. Even many business sector are not resumed till today which also resulted into a panic and horrible situation. Now a days there is big spike in the Covid-19 cases in all over the states and it seems not possible to appear physically before the assessing authorities for the dealers as well as their counsels because every citizen is supposed to follow the safety procedure as suggested by Ministry of Home Affairs (MHA). Further there are clear guidelines for the senior citizens not to go out of their house in present time of the pandemic. In addition to this the limitation period for assessment of the cases for Year 2017-18  is up to  31st March 2020 in view of ongoing COVID-19 Pandemic. It is also necessary for safety of departmental officer and staff to reduce the physical appearance in the office.

It is pertinent to mention here that in this time of Covid-19  the Income Tax department has already extended all the dates of compliances up to 31st March 2021 and also introduced the faceless assessment and online compliances, which is undoubtedly very appreciable step.

Moreover the Hon’ble Apex Court has ordered to extend all limitations periods under all Laws enforceable in the Country till normalcy re-occurs.

In View of above hardships it is prayed with your honor to kindly consider the representations submitted with your good self and issue fresh guidelines keeping in view the feasibility in the current situation of ongoing corona pandemic in the interest of natural justice.

In anticipation of favorable salutation.

Thanking You,
Yours Faithfully,
Sanjay Arora Advocate
State Convener NAC of GSTP

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July 2021