GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
(LAW & JUDICIAL BRANCH)
VYAPAR BHAINAN, I.P.ESTATE, NEW DELHI.110 002

CIRCULAR NO. 1 of 2015-16 – Dated-05/06/2015

No. No.F.7(480)/Policy/VAT/2014/1616

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

In suppression of this Department’s Circular Nos. 18, 20, 22, 24 & 27 of 2014-15, issued on the above mentioned subject, the Competent Authority is pleased to designate every Ward in-Charge, who is Assistant Commissioner/VATO, as the authorised Special Objection Hearing Authority (SOHA) for that ward, ‘for disposal of objections filed u/s 74 of the DVAT Act, 2004 pertaining to mis-match cases of Annexure 2A/2B of Assessment Year 2012-13. All Ward SOHAs shall dispose of the allocated cases on all working days. The allocated cases may be fixed for hearing on these dates and on-Line notices ‘for the same may be issued through DVAT System which will be available on dealer’s log-in page.

In case, the incumbent Ward In-charge happens to be an AVATO, his link officer, already declared vide order No F.III/64/DT&T/2011/ MISC.ESTT./ 10432 dated 03.09.2013 (copy enclosed), who has to be necessarily an Assistant Commissioner/ VATO, will be the SOHA for this purpose. As an example, if the incumbent Ward In-charge_ for ward-1 happens to be an AVATO, the Ward In-charge for ward-2 being the first [ink officer shall be the SOHA for ward-1, provided he is an Assistant Commissioner/VATO. If however, even the Ward In-charge for ward-2 is an AVATO, then the second link officer shall be the SOHA for ward-1, provided he is an Assistant Commissioner/VATO.

In exceptional cases Where the second link officer also happens to be an AVATO or more than one Assistant Commissioner/VATO have been posted in a ward, then the matter may be referred to the H.R. Branch for specific orders.

In case, the SOHAs, so appointed, happens to be the Assessing Authority against whose order the objection lies, he/she shall not entertain such objections and transfer the same to the link officer already declared vide order No.F.III/64/DT&T/2011/MISC.ESTT./10432 dated 03.09.13 (copy enclosed).

The pending files concerned may be shifted ‘accordingly.

(S. S. KANAWAT)

Spl. Commissioner, Trade & Taxes

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Category : Goods and Services Tax (5210)
Type : Circulars (7536) Notifications/Circulars (30576)
Tags : Delhi VAT - DVAT (398)

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