Guidelines for disposal of registration application and default assessments by VATOs

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....sp;    The Objection Hearing Authorities while hearing the objections have noticed a  number  of  shortcomings  in  the  orders  passed  by  the  Value  Added  Tax  Officers/Assistant Value Added Tax Officers of different Wards/Units/Cell. In order to  ensure  the  said  shortcomings  do  ....

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....m to avoid a situation of indicating  grounds  in  the  rejection  order  which  are  different  from  the grounds mentioned in DVAT-05. 4. The VATOs/AVATOs shall provide sufficient time to the applicant to remove the deficiencies mentioned in the DVAT-05 and personally monitor that DVAT-05 is despatched on the same date on which the said notice....

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....ent is done on the basis of 8. The VATOs/AVATOs shall specify the reasons judiciously while framing the default assessment and penalty order and also indicate the reason for accepting or not accepting the version of the dealer and reasons/basis for assuming the turnover of the dealer in the default assessment and penalty order. 9. The VATOs/AVATOs must verify from the ward record/TPS branch ....