In order to address the issue of disposal of legacy of pending assessment cases as well as pending arrears related to subsumed enactments repealed under section 173 of the Himachal Pradesh Goods and Services Tax Act, 2017, the Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 was published in the Rajpatra (egazette) Himachal Pradesh on 22.1.2020 vide notification No.EXN-F(10)-7/2019 dated 21.01.2020. Further, HP (Legacy Cases Resolution) Scheme Rules, 2020 were published in the Rajpatra (egazette) Himachal Pradesh on 24.02.2020 vide notification No.EXN-F(10)-7/2019 dated 22.02.2020. The last date for filing and acknowledgement of declaration under Section 4 of the Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 is up to 30.4.2020.

However, due to the complete lockdown in the country as a result of corona virus pandemic (Covid-19) w.e.f. 24.3.2020, process under the said scheme could not be completed by the Excise and Taxation Department, Himachal Pradesh as majority of the stakeholders/ declarants could not file their declarations as prescribed in the ibid Scheme and Rules.

In view of the above constraints in implementation of said scheme, the Governor of Himachal Pradesh is pleased to extend the last date of filing and acknowledgement of declaration up to 30.09.2020 as prescribed vide sub-rule 1 of rule 3 of HP (Legacy Cases Resolution) Scheme Rules, 2020 read with section 4 of the Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019.

By Order

Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh