System-based mismatch assessments for composition dealers halted; assessments may proceed only after hearing and lawful review.
Automated mismatch-driven assessments of Annexure 2A-2B for dealers under the Composition Scheme shall be discontinued because the portal does not present mismatch reports to composition dealers and purchases by such dealers are often evidenced by retail invoices or tax invoices lacking buyer identification. Pending assessments may be completed only after giving the dealer a proper opportunity to be heard and in accordance with law. Assessments already concluded on system mismatches should be reviewed under the statutory review mechanism to avoid hardship.

Assessment order defects due to system error to be addressed under reassessment provisions and rule-based rectification procedures.
Assessment orders for 2014-15 contained inconsistent demand figures and blank tax periods due to a system bug; the defect has been removed and Assessing Authorities are directed to address affected cases under Section 74(B) of the DVAT Act read with Rule 36(B) of the DVAT Rules, 2005 using statutory rectification/reassessment procedures.

Assessment orders: ensure filed FORM 9 is considered; re examine multiple assessments using DVAT reassessment powers and procedural safeguards.
Where FORM 9 was not considered or only partly considered for 2014-15 and multiple assessments exist, Assessing Authorities must re examine such cases using available reassessment powers under the DVAT framework or other legal provisions, observing procedural safeguards in the governing rule-including the sub provision on consideration of requests-and may call for necessary documents from the dealer; the circular also references prior guidance on multiple assessments and highlights administrative requirements for registration cancellation and stock valuation on cessation.

Penalty waiver for tax mismatches where due tax and interest are voluntarily paid before hearing may be considered.
SOHAs may consider waiving penalties for 2A/2B mismatches if the dealer voluntarily deposits the due tax with up-to-date interest and submits proof of such payment before the date of hearing; the departmental circular raises the pecuniary threshold for application of this discretion to promote voluntary compliance and reduce pending objections.

Limitation period under DVAT requires completion of pending 2014 15 Annexure and Form 9 assessments before expiry to prevent time bar.
Immediate completion of pending Annexure 2A 2B mismatch assessments under DVAT and Central Form 9 assessments under CST for FY 2014 15 is mandated, as the four year limitation period under the DVAT regime expires on 31.03.2019. Assessing Authorities/Ward Incharges must finalise cases in accordance with the relevant Act and Rules before the deadline; Zonal Incharges are to monitor progress. Individual Assessing Authorities/Ward Incharges will be held personally responsible for revenue loss arising from failure to complete assessments within the limitation period.