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of <h1>Delhi VAT Act: New Initiative to Resolve 2012-13 Annexure Mismatches via Computerized System, u/s 74.</h1> The circular outlines a special initiative to address objections related to mismatches in Annexures 2A and 2B for the 2012-13 assessment year under the Delhi Value Added Tax Act, 2004. Due to missed opportunities for return revisions, assessments were conducted, leading to objections filed under section 74. The circular authorizes ward VATOs and Assistant Commissioners to resolve these objections using a computerized system, with orders issued in Form DVAT-40. The process involves specific dates for hearings and mandates minimal adjournments, ensuring efficient resolution. The initiative is monitored by senior officials, with coordination and updates provided to the Commissioner.
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