Special drive for disposal of objections relating to mismatch of Annexure 2A/2B cases for the Assessment Year 2012-13. - VAT - Delhi - 18/2014-15

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 24-11-2014 N o. F. 7(4 80)/ Po l ic y/V A T / 2 0 1 4 /518-527 1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02. 2. Addl. Commissioner (System) with the request to ensure functioning of System on above said dates. Ward SOHAs may be provided roles properly to dispose of the objections through System only. Training may be imparted well before the beginning of disposal work. 3. Addl. Commissioner (L J) with the request to issue delegation orders to ward SOHAs. 4. The Registrar, VAT Appellate Tribunal, Department of Trade Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 5. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi. 6. System Analyst (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02 for uploading the circular on the website of the department. 7. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. 8. All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P. Estate, New Delhi-02. 9. PS to the Commissioner VAT, Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P. Estate, New Delhi-02. 10. Guard File. (Sushita Biju) Assistant Commissioner (Policy) ANNEXURE S l . N o. Name of VA T O/ A C ( S/Sh . /Smt. ) Present Posting (Ward No.) Ward f o r whi c h obje c tion s are assign e d to b e 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