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<h1>Delhi Increases Threshold for 2A, 2B Mismatch Penalty Waiver to Rs. 10,000, Easing Dealer Compliance Burden.</h1> The Department of Trade & Taxes, Government of Delhi, has revised its policy regarding 2A and 2B mismatch cases. Initially, if the mismatch amount was less than Rs. 5,000 and the dealer voluntarily paid the due tax with interest before the hearing, penalties could be waived by the Special Objection Hearing Authority (SOHA). To reduce litigation and pending objections, the pecuniary limit is now increased to Rs. 10,000. Dealers who deposit the due tax and interest for mismatches up to Rs. 10,000 before the hearing may have penalties waived. This change is approved by the Commissioner of State Tax.