Deemed category scrutiny guidelines under VAT are amended with corrected return deadline, notice safeguards, and fixed assessment timelines. Amendment to the assessment and scrutiny guidelines for annual return Forms 52, 52A and 52B for 2015-16 under the Uttar Pradesh Value Added Tax Act, 2008 corrects the filing deadline to 31.01.2017 and requires traders filing on or before that date to be examined for inclusion in or exclusion from the deemed category. Officers must conduct daily scrutiny of returns, issue notices under Rule 45(13) only on clear grounds, avoid unnecessary notices, decide deemed-category cases within 15 days of service of notice, complete the exercise by 30.11.2017, and submit weekly progress reports.
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.
Deemed category scrutiny guidelines under VAT are amended with corrected return deadline, notice safeguards, and fixed assessment timelines.
Amendment to the assessment and scrutiny guidelines for annual return Forms 52, 52A and 52B for 2015-16 under the Uttar Pradesh Value Added Tax Act, 2008 corrects the filing deadline to 31.01.2017 and requires traders filing on or before that date to be examined for inclusion in or exclusion from the deemed category. Officers must conduct daily scrutiny of returns, issue notices under Rule 45(13) only on clear grounds, avoid unnecessary notices, decide deemed-category cases within 15 days of service of notice, complete the exercise by 30.11.2017, and submit weekly progress reports.
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