Regarding Assessment Orders under CST Act, 1956 for the year 2014-15 - VAT - Delhi - 01 of 2019-20

Department of Trade Taxes, GNCT of Delhi (Policy Branch) Vyapar Bhawan, I.P. Estate, New Delhi F. No. 3(767)/Policy/VAT/2017/Pt. File/159-164 Dated: 12.06.2019 Circular No. 01 of 2019-20 Sub: Regarding Assessment Orders under CST Act, 1956 for the year 2014-15. A representation dated 02.05.2019 has been received from Sales Tax Bar Association, New Delhi, wherein it has been highlighted that the Assessment Orders passed by the Assessing Officers for the assessment year 2014-15 under the DVAT Act suffer from some deficiencies/infirmities. It has been stated that the demands created in the assessment orders are different and vary from the actual demand to be recovered. Further, in many cases, there is no tax period mentioned in the in the assessment orders and the tax period column is shown BLANK . The matter has been examined after obtaining feedback few Assessing Officers as well as technical team of System Branch of the Department. The technical team has informed that there was some bug in the system, due to which such type of deficient orders have occurred/generated. The System Branch has already taken corrective measures in this regard and bug has been removed from the system. Therefore, in future, such kind of deficiencies/infirmities would not arise while passing the assessment orders by the Assessing Officers. However, in order to address the deficiencies/infirmities occurred in the assessment orders already passed by the Assessing Officers for the assessment year 2014-15, it is clarified that the Assessing Authorities are advised to consider all such cases under Section 74(B) of the DVAT Act read with Rule 36(B) of DVAT Rules, 2005 and other relevant provisions of law. This issues with the prior approval of Commissioner (T T). (Rajesh Goyal) Addl. Commissioner (Policy)