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Instruction to Special Objection Hearing Authorities (SOHAs) authorised for the disposal of the objections

VAT - Delhi - 05/2015-16 - Dated:- 28-4-2015 - GOVERNMENT Of NATIONAL CAPITAL TERRITORY Of DELHI DEPARTMENT OF TRADE AND TAXES POLICY BRANCH VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No.F.3(480/Policy/VAT/2014/112-18 Dated 28/04/2015 CIRCULAR NO. .....

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directed to pass the objection orders through the Computer System developed for the purpose to avoid hardship to the dealers. Assessment order may also be modified wherever required after issuing objection order. 2. It has also seen noticed that some .....

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assessment or any order maybe reviewed suo motu or upon an application on that behalf filed by the dealer in Form DVAT 38C { Rule 36B(2)}. It is, therefore, clarified that review of assessment, reassessment or order can only be done by ward authoriti .....

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u/s 74. It is also made clear that where a dealer has made an application for review of assessment, reassessment or order, intends to file an objection u/s 74 or on appeal u/s 76, the dealer shall withdraw the said application for review before fili .....

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