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<h1>SOHA to Handle Dealer Objection Cases for 2A-2B Mismatches; Ward Incharges Manage Rectification and Review.</h1> The competent authority has reassigned the handling of 2A-2B mismatch cases to the Special Objection Hearing Authority (SOHA). Only cases with objections filed by dealers will be addressed by SOHA. Cases requiring rectification or review for apparent mistakes, or where the mismatch report becomes NIL after return revision, will be managed by the respective ward incharges. SOHA is instructed to transfer such cases to the relevant wards. This decision supersedes previous orders and has received prior approval from the Commissioner, VAT. The circular is communicated to various officials and departments for necessary action and system updates.