System assisted assessment on VAT return mismatches may trigger tax and penalties under Section 86(10); reconcile online to avoid consequences. Assessment will be framed against dealers on the basis of Annexure 2A and 2B data mismatches filed online, with concurrent penalty proceedings under Section 86(10) of the DVAT Act. Dealers must review the online 'Mismatch Report' on the dealer login page and reconcile discrepancies by the prescribed deadline to avoid additional tax, interest and penalties; assessments will be based on the dataset as of the cutoff date and orders will be issued within five working days.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
System assisted assessment on VAT return mismatches may trigger tax and penalties under Section 86(10); reconcile online to avoid consequences.
Assessment will be framed against dealers on the basis of Annexure 2A and 2B data mismatches filed online, with concurrent penalty proceedings under Section 86(10) of the DVAT Act. Dealers must review the online "Mismatch Report" on the dealer login page and reconcile discrepancies by the prescribed deadline to avoid additional tax, interest and penalties; assessments will be based on the dataset as of the cutoff date and orders will be issued within five working days.
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