Assessment Order issued by the Assessing Officer under CST (Delhi) Rules, 1957 - VAT - Delhi - 03 OF 2019-20

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES (POLICY BRANCH) VYAPAR BHAWAN I.P. ESTATE, NEW DELHI-110002 No.F.3(636)/Policy/VAT/2016/770-73 Dated : 19/03/2020 CIRCULAR NO. 03 OF 2019-20 Sub : Assessment Order issued by the Assessing Officer under CST (Delhi) Rules, 1957 It has been brought to the notice of Competent Authority that while processing the default assessment (Assessment Orders) on the basis of the return through Form-9, filed by the dealer, the Assessing Officer are not following the laid down procedure. In this regard, it is informed that the procedure to be followed in such cases have been issued on various occasions. Some of these circulars, namely, (i) F.3(767)/Policy/VAT/2017/ Pt.file/1228-33 dated 28.03.2019, (ii) F.3(636)/Policy/VAT/2016/ Pt.file/1463-69 dated 18.02.2016 and (iii) No. 2986-92 dated 01.05.2015 are enclosed for reference. All the Assessing Authorities are hereby directed to follow the instructions laid down in this regard. Further, all Zonal Authorities are also requested to ensure compliance of these instructions. This issues with the approval of the Commissioner, Trade Taxes. Encl: As above. (Anand Kumar Tiwari) Additional Commissioner (Policy) 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) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002 Dated: 19-02-2016 CIRCULAR NO. 38 2015-16 Sub- Framing of central assessments No.F.3(636)/Policy/VAT/2016/1463-69 - All Assessing Authorities were advised from framing any assessment u/s 9(2) of Central Sales Tax Act, 1956 read with section 32 of Delhi Value Added Tax Act, 2004 necessitated for deficiency of central statutory forms as per instruction contained in circular no. 5 of 2014-15 issued vide No. F. 3(444)/Policy/VAT/2014/231-237 dated 04-08-2015, as filing of hard copy of said forms has since been dispensed with by prescribing return in Form 9 by suitably amending the Central Sales Tax (Delhi) Rules, 2005 , however assessing authorities were also advised to frame such assessments if it is required to process refund cases only. 2. Registered dealers who have made inter-state sales at concessional rates against 'C' forms or made stock transfers against 'F' Forms or made penultimate sale made against ' H ' forms are required to file details of such forms in a reconciliation return ( Form 9 ). The dealers, who have not filed return ( Form 9 ) despite of the fact that they were required to do so or the dealers who have filed the returns but stated deficiency of statutory forms therein and not paid the due tax for the deficiency and interest due thereon, are required to be assessed for tax due to the government within the given time frame. 3. The details of information furnished in Form 9 is available in database of the departmental server. System/EDP branch shall provide the information so received and the amount of tax to be levied for deficiency of the forms by comparing it with information filed by the dealer in periodical returns filed in Form 1. A specimen of the editable assessment order will also be made available by system branch and Assessing Authorities are required to frame the orders accordingly. If an assessment has already been framed for any tax period, no fresh assessment order is required to be framed for same tax period again. The original order may be re-assessed if so needed provided no objection/appeal has been filed against the original order. 4. In no case, hard copy of the statutory forms for which information has been filed in Form 9 or not may be accepted while framing the assessment. Authenticity of the forms for which information has been filed in Form 9 can be verified from TINXSYS site if so required. For deficiency of ' H ' forms for sale made to Delhi dealers and reported in local Return Form DVAT-16 , assessment may be framed under the local DVAT Act. To begin with, the exercise may be completed for the year 201 1-12 by the end of February, 2016. Thereafter, cases for next assessment years 2012-13 and 2013-14 respectively may be taken up after receiving the details from the systems branch. OHAs/SOHAs shall allow the objection/appeal to be filed for the assessment orders framed for deficiency of forms only after ensuring that the information of the forms, received after framing assessment orders whether attached with the objection/appeal or produced during the proceedings, have been filed online. This issues with the approval Commissioner, Value Added Tax. (R.K.Mishra) Spl. Commissioner (Policy) No.F.3(636)/Policy/VAT/2016 Dated: 18-4-16 GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (SYSTEMS BRANCH) VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002 No. 2986-92 Dated 01/05/2015 CIRCULAR No. 8 of 2015-16 Sub: Default Assessment under CST Act. Attention is invited to all Assessing Authorities to this department Circular no 5 of 2014-15 dated: 04/08/2014, whereby it was directed that, no Assessing Authorities shall frame any central assessment related to Central declaration forms and where no refund is involved, as the same shall be generated by the Systems Operation Branch on the basis of the information furnished by the dealer in Form 9 . However, Assessing Authorities are allowed to frame the central assessment order of the dealer, only in such cases where it is required for processing the refund claims. However, it has been observed that some Assessing Authorities are framing default assessment under CST Act without ascertaining the filing of CST Form 9 and issuing orders, only after obtaining original Central Forms. Therefore all Assessing Authorities are hereby directed that the default assessment under CST Act shall only be carried out on the basis of CST Form 9 and due verification of the details of the central forms declared therein. This issues with the prior approval of the Commissioner (VAT) (Satnam Singh) Additional Commissioner (Systems), Value Added Tax Dated 01/05/2015