Data mismatch-based assessment review: dealers given opportunity to reconcile annexure records to avoid tax, interest, and penalty. The Department is conducting a suo motu review of tax and penalty assessments framed for quarterly dealers based on mismatches between Annexure 2A and 2B data, providing an additional opportunity to reconcile discrepancies via the online 'Mismatch Report'; revised orders and worksheets will be hosted online and dealers must reconcile records by the prescribed deadline to avoid additional tax, interest and penalty.
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Provisions expressly mentioned in the judgment/order text.
Data mismatch-based assessment review: dealers given opportunity to reconcile annexure records to avoid tax, interest, and penalty.
The Department is conducting a suo motu review of tax and penalty assessments framed for quarterly dealers based on mismatches between Annexure 2A and 2B data, providing an additional opportunity to reconcile discrepancies via the online "Mismatch Report"; revised orders and worksheets will be hosted online and dealers must reconcile records by the prescribed deadline to avoid additional tax, interest and penalty.
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