Guidelines for disposal of registration application and default assessments by VATOs

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..... ctions have noticed a number of shortcomings in the orders passed by the Value Added Tax Officers/Assistant Value Added Tax Officers of different Wards/Units/Cell. In order to ensure the said shortcomings do not occur or are not recommitted by VATOs/AVATOs the following instructions are, hereby issued for strict observance by all concerned. 1. The concerned VATOs/AVATOs .....

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..... AT-05 is despatched on the same date on which the said notice was issued by the VATOs/AVATOs. 5. The VATOs/AVATOs while sending their parawise comments in response to the Objection filed by the dealers may also mention whether DVAT-05 was sent through registered post or his counsel/applicant has received the same. 6. The VATOs/AVATOs shall fill up the scrutiny performa whenever the DVAT-10 i .....

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..... The VATOs/AVATOs must verify from the ward record/TPS branch whether the dealer has filed the return or not because it was observed that in some cases the default assessment order was issued even after the dealer had filed the returns. 10. The VATOs/AVATOs should mention the relevant portion of the DVAT Act in respect of each penalty; wherever required relevant sections/sub sections should be r .....

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