Matter of 2A & 2B mismatch, raising mismatch amount from ₹ 5000 to ₹ 10000 - VAT - Delhi - F.9(46)/Misc./L&J/14-15/1810-49

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES LAW AND JUDICIAL BRANCH VYAPAR BHAWAN I.P. ESTATE, NEW DELHI 110002 No. F.9(46)/Misc./L J/14-15/1810-49 Dated 14/03/2019 CIRCULAR In the year 2014, it was decided by the department that in the matter of 2A 2B mismatch, whenever the mismatch amount is less than ₹ 5,000/- and the dealer voluntarily deposits the due tax with up to date interest before the date of hearing and submits proof thereof, the Special Objection Hearing Authority (SOHA) may consider waiving off penalties in such cases. All are hereby advised that as a large number of objection cases are still pending before the SOHAs, in order to avoid unnecessary litigation and to reduce the pendency of the objections, the pecuniary limit in the earlier decision may be raised to ₹ 10,000/- that is to say, whenever the mismatch amount is upto ₹ 10,000/- and the dealer voluntarily deposits the due tax with up to date interest before the date of hearing and submits proof thereof, the Special Objection Hearing Authority (SOHA) may consider waiving off penalties in such cases. This issues with the approval of the Commissioner, State Tax. Assistant Commissioner (L J)