9911796707
TMI Blog2015 (9) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is also the serious concern that the notices under Section 59(2) of the DVAT Act as well as the default assessment notices have been ‘system generated’ and have not, in fact, been ‘human generated’ by the concerned VATOs. - On going through the circular dated 29.07.2015, a direction has been given for system generated orders. This is clearly in the teeth of our directions given earlier. Consequently, this circular is also quashed. Interestingly, before we part with this discussion of this circular, we note that the default assessment orders for the late filing of returns for the financial year 2015-16 for the fourth quarter is given as 30.09.2015 when the fourth quarter itself begins in January 2016. We deprecate such kind of mindle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices under Section 59(2) of the DVAT Act as well as the default assessment notices have been system generated and have not, in fact, been human generated by the concerned VATOs. We are now informed by the learned counsel appearing for the Commissioner of Trade and Taxes, Government of NCT of Delhi that all the default assessment notices issued on 19.06.2015 stand withdrawn whereas the notices issued on 19.06.2015 under Section 59(2) stand and have been continued through letters issued on 17.07.2015. We are of the view that since both the notices under Section 59(2) and the default assessment notices were system generated, both the notices have to go. Consequently, the notices under Section 59(2) of the said Act issued on 19.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-16. 15.09.2015 7. Penalty assessment orders for late filing of return for financial year 2015-16 of 4th Quarter 30.09.2015 8. Assessment for central form for financial year 2012-13 based on form-09 31.10.2015 (GOVIND JAISWAL) Addl. Commissioner (System) Dated 29.07.2015 No. 4435 Copy to forwarded to i) PS to Commissioner ii) All Spl. Commissioners/Addl. Commissioners/ Joint Commissoners. iii) Sales Taxes of Bar Association. iv) JD (IT) with the request to upload. v) MD (ICSIL) Administrative Building, Above Post Office, Okhla Industrial Estate, Phase-II, New Delhi 110020. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
