Review powers under VAT law require specific review applications; objections must be disposed electronically to prevent procedural overlap. Special Objection Hearing Authorities must pass objection orders arising from Annexure 2A/2B mismatches through the departmental computer system in the prescribed electronic format, including Form DVAT 40, and may modify assessment orders consequentially. Ward authorities may exercise review powers only when a dealer files the required review application in Form DVAT 38C within the prescribed time limit; dealers must withdraw any review application before filing an objection under Form DVAT 38 or an appeal.
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.
Review powers under VAT law require specific review applications; objections must be disposed electronically to prevent procedural overlap.
Special Objection Hearing Authorities must pass objection orders arising from Annexure 2A/2B mismatches through the departmental computer system in the prescribed electronic format, including Form DVAT 40, and may modify assessment orders consequentially. Ward authorities may exercise review powers only when a dealer files the required review application in Form DVAT 38C within the prescribed time limit; dealers must withdraw any review application before filing an objection under Form DVAT 38 or an appeal.
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