DVAT :- Objections pertaining to the tax period prior to 01/10/2011
CIRCULAR NO. 22 of 2015-16
In continuation of this department's Circular No. 10 of 2014-15 (No. 3(458)/Policy/VAT/2014/335-341 dated 03/09/2014) it is reiterated that Objection Hearing Authority can impose a pre-condition on the dealers to deposit an amount out of disputed amount before their objections are entertained, in cases, where the objection pertains to tax period beyond 01/10/2011 and no pre-condition is required to be prescribed for the objections for the tax periods up-to 30/09/2011.
In the above context it is also decided that the Systems Branch shall remove checks only against those functional dealers who have filed the objections online and also filed a hard copy of the same before the OHA in the matters related to the objections pertaining to the tax period prior to 01/10/2011
This issues with the prior approval of the Commissioner, VAT.
Spl. Commissioner (Policy)