Guidelines for disposal of registration application and default assessments by VATOs

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....tcomings 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 not occur or are not recommitted by VATOs/AVATOs the following instructions are, hereby issued for strict observance by all concerned. 1. The concerned VATOs/AVATOs shall submit the comments as well as relevant files to the Ob....

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..... 5. The VATOs/AVATOs while sending their parawise comments in response to the Objection filed by the dealers may also mention whether DVAT-05 was sent through registered post or his counsel/applicant has received the same. 6. The VATOs/AVATOs shall fill up the scrutiny performa whenever the DVAT-10 is called for the relevant period by any of the Objection Hearing Authorities. It should be men....

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....urn or not because it was observed that in some cases the default assessment order was issued even after the dealer had filed the returns. 10. The VATOs/AVATOs should mention the relevant portion of the DVAT Act in respect of each penalty; wherever required relevant sections/sub sections should be referred to. Separate orders should be issued in respect to the default assessment and penalty indi....