Regarding assessment order under the CST Act, 1956 for the year 2014-15 - VAT - Delhi - 10 OF 2018-19

DEPARTMENT OF TRADE TAXES, GOVT. OF NCT OF DELHI (POLICY BRANCH) WAPAR BHAWAN, I.P. ESTATE, NEW DELHI No.F.3(767)/Policy/VAT/2017/Pt. File/1228-33 Dated : 28/03/2019 CIRCULAR NO. 10 OF 2018-19 Subject :-Regarding assessment order under the CST Act, 1956 for the year 2014-15 This is in continuation to this department's previous circular No.03 of 2018-19 issued on dated 15.5.18. It has been reported that in some Assessment cases pertaining to the year 2014-15, FORM 9 has not been considered or has been partly considered (Even though filed be the dealer) and in some other cases more than one Assessment order issued for the particular period. In this regard it is clarified that in Assessment cases pertaining to the year 2014-15, where FORM 9 has not been considered or partly considered (Even though filed by the dealer) and more than one Assessments have been made, the Assessing Authorities are advised to consider all such cases, under Section 74B of the DVAT Act, 2004 or under any other relevant provisions of law. The Assessing Authorities are further advised that before exercising the powers under Section 74B of the DVAT Act, 2004 , the, provisions contained in Rule 36B and in particular Rule 36B(7) should be kept in mind while considering and deciding the request or the dealer, subject to the satisfaction of the Assessing Authority, who may if needed, also call for the documents as are considered necessary by him/her. The issue of Multiple Assessment has already been dealt with in detail vide Circular No. 6 of 2017-18 issued on dated 24-05-17. This issues with the prior approval of the commissioner, (T T). (Rajesh Goyal) Addl. Commissioner (Policy)