DELHI VAT MISMATCH PROBLEM

[Asked by Guest]

Dear All

We have filed our DVAT Returns for the period 2012-13. We have taken input on my purchases. The purchase Bill Date is 31.05.2012 and party filed it in the month of May-12. But we filed in in the month of June-12. In the Assessment order we have imposed a Tax amount equal to this input amount + Penalty of ₹ 10,000/- due to mismatched. Please advice us accordingly.

AI Summary

Input tax mismatch: file objections under DVAT Act; designated hearing authorities hear 2A/2B and statutory form disputes.
A taxpayer faced with an alleged input tax mismatch should file an objection under the DVAT Act; a departmental circular designates specific Objection Hearing Authorities to hear 2A/2B mismatch objections and statutory form disputes, and prescribes the venue and hours for receiving and hearing such objections.