Delhi VAT – Disposal of objections relating to mismatch of Annexure 2A/2B for A.Y. 2012-13

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

(POLICY BRANCH)

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No.F.7(480)/Policy/VAT/2014/518-527

Dated 24-11-2014

CIRCULAR NO. 18 of 2014-15

Sub :-   Special drive for disposal of objections relating to mismatch of Annexure 2A/2B cases  for the Assessment Year 2012-13.

It is observed that corresponding sale/purchase details in Annexures 2A & 2B filed with some of the returns for the year 2012-13 did not match.  Under the provisions of section 28 of the Delhi Value Added Tax Act, 2004 dealers have an option to revise the returns within a period of one year following the year of such tax period. Many of such dealers have missed the opportunity for revising the return within the time period permissible under the provisions.  Accordingly assessments under provisions of sections 32 & 33 of the Act were framed and some of such dealers have filed objections u/s 74 before the respective Objection Hearing Authorities.

2. In order to dispose of the objections filed on account of mismatch of Annexures 2A & 2B for the year 2012-13, it has now been decided to authorise all ward VATOs/Assistant Commissioners to dispose of such objections filed u/s 74 of the DVAT Act, 2004 in respect of the ward(s) mentioned against their names in Column 4 of the  enclosed Annexure.   These officers i.e. ward Special Objection Hearing Authorities (SOHAs)  shall  dispose of the objection through Computer System (Application module) developed for the purpose and pass an order in Form DVAT-40.

3.  Existing SOHAs shall transfer all mismatch objection cases of the Assessment  Year 2012-13 to SOHAs concerned as detailed in the Annexure. Existing  SOHAs shall  continue to dispose of cases relating to deficiency of statutory forms.

4.  Ward SOHAs shall dispose of the said work on Friday and Saturday. They shall continue to perform ward duties on other working days of the week and after 3.00 p.m. on Friday if need arises so. Zonal Addl./Jt. Commissioner shall monitor the disposal on regular basis.  Additional Commissioner (L&J) shall co-ordinate the special drive and apprise Commissioner on weekly basis.

5.  No adjournment shall be given in general while hearing the cases.  However, if need be only one adjournment may be granted in cases where selling dealer(s) is to be summoned to substantiate the ITC claimed by purchasing dealers. SOHAs shall allow the objections only after having satisfied with the objector’s version and documents produced as per provisions of DVAT Act and rules framed thereunder.

6.  Existing SOHAs shall also dispose of the cases pertaining to deficiencies of statutory forms expeditiously after entertaining the forms available with the dealer. All efforts may be made not to adjourn the cases indefinitely and frequently.

7.  Fresh Institution, if any, shall also be accepted by concerned SOHAs pertaining to mismatch cases of Assessment Year 2012-13. ‘ The dealer may be asked to file the objection online.

8. To begin with ward SOHAs shall dispose of the work on  5^th  6^th 12^th  &  13^th December, 2014.  Allocated cases may be fixed for hearing on these dates and notices for the same may be issued through System which will be available on dealers log in page.

9. In case, the SOHAs as per enclosed annexure happens to be assessing authority against whose order objection lies, he/she shall not entertain such objections and transfer the same to the link officer within their zone.

(Sanjeev Khirwar)

Commissioner, Value Added Tax

ANNEXURE