OFFICE OF THE COMMISSIONER
DEPARTMENT OF TRADE & TAXES,
3RD FLOOR, VYAPAR BHAWAN, NEW DELHI
F. No. ACIT/2014/Zone-5/258
Dated : 26/06/2014
CIRCULAR
The competent authority had allocated the court work of 2A-2B mismatch to Special Objection Hearing Authority (SOHA) vide order No. F.III/7/T&T/Misc./2000/Estt./Pt.I/5410-16 dated 31.01.2014.
In supersession of all earlier orders on the subject, it is hereby decided by the competent authority, only cases where objection is filed by the dealer, shall be dealt by Special Objection Hearing Authority (SOHA). However, cases where only rectification/ review for the mistake which is apparent on the record or where mismatch report as per System becomes NIL after revising the return, the same shall be dealt by the concerned ward Incharges as per law. The concerned Special Objection Hearing Authority (SOHA) is directed to transfer all such cases to the concerned wards.
This issues with prior approval of the Commissioner, VAT.
(R.N. MANGLA)
ADDL. COMMISSIONER (ZONE-V)
Dated : 26/06/2014
