Summary of VAT notifications and circulars issued during the month of January 2010 in Delhi

Revision to orders passed earlier

Section 74A dealing with the powers of the Commissioner to revise Orders passed earlier was introduced with effect from November 16, 2005. Provisions of the Section have now been made effective retrospectively from April 1, 2005.

Extension of time limit for disposal of disputes pending under the erstwhile Delhi Sales Tax Act

The time limit for disposal of the disputes pending under the erstwhile Delhi Sales Tax Act has been extended to six years from the date of commencement of the Delhi Value Added Tax Act. Consequently, such disputes will now be required to be disposed by March 31, 2011.

Source:  Notification No. F.3(23)/Fin(T&E)/2009-10 dated January 06, 2010