Guidelines for disposal of registration application and default assessments by VATOs - VAT - Delhi - U.O.No.Legal/2007/489

OFFICE OF THE COMMISSIONER, VALUE ADDED TAX DEPTT. OF TRADE TAXES, ROOM NO. 212 LEGAL SERVICE CELL, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI CIRCULAR The Objection Hearing Authorities while hearing the objections have noticed a number of shortcomings in the orders passed by the Value Added Tax Officers/Assistant Value Added Tax Officers of different Wards/Units/Cell. In order to ensure the said shortcomings do not occur or are not recommitted by VATOs/AVATOs the following instructions are, hereby issued for strict observance by all concerned. 1. The concerned VATOs/AVATOs shall submit the comments as well as relevant files to the Objection Hearing Authorities on or before the stipulated date as desired by them without fails as the objections are to be decided in a time bound manner. 2. The VATOs/AVATOs shall clearly mention the reasons for rejecting the registration application instead of stating that 'reply to DVAT-05 not received'. 3. The VATOs/AVATOs shall issue DVAT-05 in a time bound manner which shall contain all the deficiencies observed by them to avoid a situation of indicating grounds in the rejection order which are different from the grounds mentioned in DVAT-05. 4. The VATOs/AVATOs shall provide sufficient time to the applicant to remove the deficiencies mentioned in the DVAT-05 and personally monitor that DVAT-05 is despatched on the same date on which the said notice was issued by the VATOs/AVATOs. 5. The VATOs/AVATOs while sending their parawise comments in response to the Objection filed by the dealers may also mention whether DVAT-05 was sent through registered post or his counsel/applicant has received the same. 6. The VATOs/AVATOs shall fill up the scrutiny performa whenever the DVAT-10 is called for the relevant period by any of the Objection Hearing Authorities. It should be mention whether the dealer is a habitual defaulter or not and may also mention any other important/relevant information which may help in deciding the objection. 7. The VATOs/AVATOs shall provide an opportunity to the dealer to explain the facts and grounds while framing the default assessment and penalty orders u/s 86 of the DVAT Act, 2004 when the default assessment is done on the basis of 8. The VATOs/AVATOs shall specify the reasons judiciously while framing the default assessment and penalty order and also indicate the reason for accepting or not accepting the version of the dealer and reasons/basis for assuming the turnover of the dealer in the default assessment and penalty order. 9. The VATOs/AVATOs must verify from the ward record/TPS branch whether the dealer has filed the return or not because it was observed that in some cases the default assessment order was issued even after the dealer had filed the returns. 10. The VATOs/AVATOs should mention the relevant portion of the DVAT Act in respect of each penalty; wherever required relevant sections/sub sections should be referred to. Separate orders should be issued in respect to the default assessment and penalty indicating the period of default assessment and penalty. 11. The VATOs/AVATOs shall also indicate their name, designation on each order along with ward No./Unit/Cell etc. and should affix departmental stamp on each order. (Ashok Gupta) VATO : Legal All Jt. Commissioners/ Zonal Commissioners, Zone-I to X, KCSU, Special Zone) for onward transmission to wards/ unit/branch under their jurisdiction Dated: 30/04/2007 U.O.No. Legal/2007/489