Assessment of Form 2A/2B mismatch delegated to designated officers enabling default assessments and review of dealer records. Designated Value Added Tax Officers are empowered to assess mismatches between Form 2A and Form 2B and to initiate default assessments and review those assessments for dealers in the wards or zones assigned to them; the order supersedes the prior direction and is administratively circulated with competent authority approval.
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.
Assessment of Form 2A/2B mismatch delegated to designated officers enabling default assessments and review of dealer records.
Designated Value Added Tax Officers are empowered to assess mismatches between Form 2A and Form 2B and to initiate default assessments and review those assessments for dealers in the wards or zones assigned to them; the order supersedes the prior direction and is administratively circulated with competent authority approval.
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