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  5th  6th 12th  &  13th 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

Sl. No.

Name of VATO/AC (S/Sh./Smt.)

Present Posting (Ward No.)

Ward for which objections are assigned to be heard

1

2

3

4

1

Pankaj Sood

01

01 & 02

2

Arvind Kumar

03&07

03 & 07

3

Rajeev Sinha

05&06

04, 05 & 06

4

Hukum Chand

20

19 & 20

5

Sameer Minz

22 & 23

21, 22 & 23

6

K.B. Babbar

24 & 29

24 & 25

7

Mithlesh Gupta

26

26 &29

8

Madan Lal

27

27 & 28

9

Sudershan Kumar

08

08 & 10

10

Lokesh Chandra

09,15 & 16

09, 15 & 16

11

Anil Kumar

11&13

11&13

12

Manju Handa

14

14 & 18

13

Neelam Venkatachalam

12 & 17

12 & 17

14

Ajay Bisht

30 & 32

30,31 & 32

15

Sunil Kumar Sachan

33 & 37

33,34 & 37

16

Debashish Biswal

36 & 39

35,36 & 39

17

Rakhi Singhal

40

38 & 40

18

Jitender

41

41

19

Sanjay Jain

43

43

20

Raj Kumar

44

44

21

Tariq Salam

45

45

22

Rajeev Kumar

46

46 & 47

23

R.P. Aggarwal

49

48 & 49

24

Dinesh Gandhi

50

50

25

Sohanbir Singh

51

51

26

B.R.Meena

52

52,53 & 54

27

Suman Kumari

58

57 & 58

28

Krishna Sharma

60

59 & 60

29

Neeraj Gulati

61

55 & 61

30

Mangej Singh

62

56 & 62

31

Bijay Kardam

63

63

32

V.K. Gupta

64

64

33

Buniyad Singh

65

65 & 71

34

Yogesh Pal Singh

67

66, 67, 68 & 69

35

Narender

73

70,72 & 73

36

C.S.Yadav

86

85 & 86

37

Babu Lal

89

87, 88 & 89

38

Yashpal

90

90 & 91

39

R.K.Meena

94

94 & 95

40

Pankaj Bhatnagar

92

92 & 93

41

Amod Bhardwaj

74

74 & 75

42

Sarita Sabharwal

77

76 & 77

43

Rama Chauhan

78

78 & 79

44

Anita Rana

82

80 & 82

45

Bishambhar Nath

83

81 & 83

46

S.P. Tyagi

84

84

47

Dinesh Kumar Gondiyan

96

96

48

T. Misao

98

97 & 98

49

Mahender Singh

99

99

50

Dhirender Kumar

106

100 & 106

51

M.K. Aggarwal

101

101

52

Gulshan Ahuja .

103

102 & 103

53

Vinod

104

104

54

Ramesh Kumar

105

105

55

Praveen Verma

107

As per work distribution

56

Dinesh Pandey

107

57

Desh Raj Singh

107

58

D.N. Singh

107

59

Lokesh Rastogi

107

60

Ashish Kumar

107

61

Arvind Rana

107

62

Shrirangam Sai

201 & 206

201 & 206

63

V.K. Jain

202

202

64

Anil Ghildiyal

203

203

65

D.S.Verma

204

204

66

Piyush Doshi

205

205

67

Gurpreet Singh

207

207

68

Ashok Kumar Yadav

208

208

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