9911796707
TMI BlogAssessment Order issued by the Assessing Officer under CST (Delhi) Rules, 1957X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 appro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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