Assessment orders under CST/Delhi: Assessments must be based on Form 9 reconciliations and system verification, not hard-form copies, and follow procedural rules. Assessing authorities must base default CST assessments on the reconciliation return filed in Form 9 and departmental system data, not on hard-copy statutory forms; verify form authenticity electronically (e.g. TINXSYS); avoid multiple assessments for the same period and reframe orders only where reassessment is necessary and no objection or appeal is pending; frame central assessments only when required to process refunds; and follow applicable procedural rules when exercising special assessment powers, using systems-branch templates and ensuring objections/appeals are admitted only after online filing of form information.
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.
Assessment orders under CST/Delhi: Assessments must be based on Form 9 reconciliations and system verification, not hard-form copies, and follow procedural rules.
Assessing authorities must base default CST assessments on the reconciliation return filed in Form 9 and departmental system data, not on hard-copy statutory forms; verify form authenticity electronically (e.g. TINXSYS); avoid multiple assessments for the same period and reframe orders only where reassessment is necessary and no objection or appeal is pending; frame central assessments only when required to process refunds; and follow applicable procedural rules when exercising special assessment powers, using systems-branch templates and ensuring objections/appeals are admitted only after online filing of form information.
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