Regarding Assessment of pending cases of mismatch of Annexure 2A-2B under DVAT Act/Rules and pending Assessment of Central Forms (Form-9) under CST Act/Rules in respect of Financial Year 2015-16 - VAT - Delhi - 09 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(480)/Policy-VAT/2014/748-52 Dated : 05/03/2020 CIRCULAR NO. 09 OF 2019-20 Subject: Regarding Assessment of pending cases of mismatch of Annexure 2A-2B under DVAT Act/Rules and pending Assessment of Central Forms (Form-9) under CST Act/Rules in respect of Financial Year 2015-16. 1. As per Section 34 DVAT, 2004 , limitation period for all kind of Assessments is 4 years. Therefore, the limitation period of FY 2015-16 would expire on 31.03.2020. That means all pending cases are required to be assessed by 31.03.2020, otherwise they will become time barred and it will cause loss of revenue to the Government. 2. The latest status of pending assessments in both categories are as follows (ward wise sheet as provided by EDP branch is enclosed for ready reference):- S. No. Assessment Type Total cases in FY 15-16 Assessments completed Pending Assessments on date 1. Form 9 Assessments 3,18,552.00 83,200.00 2,35,352.00 2. 2A-2B mismatch 84,801 67,019 17,782 3. In view of the above, all Assessing Authorities/Ward Incharges (ACs/AVATOs) are directed to take the matter of pending Assessments very seriously and on top priority and to complete the pending Assessments under both categories in accordance with the provisions of relevant Act/Rules well before 31.03.2020. They must ensure that due proceedings are undertaken within the limitation period. In case of failure to do so, concerned Assessing Authority/Ward Incharges shall be personally responsible for the loss of revenue if any to the Government Exchequer. 4. All Zonal Incharges are also requested to monitor the progress of all the Assessing Authorities/Ward Incharges under their jurisdiction. This issues with the prior approval of the Commissioner (T T). (Anand Kumar Tiwari) Addl. Commissioner(Policy)