Instruction to Special Objection Hearing Authorities (SOHAs) authorised for the disposal of the objections
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....8/04/2015 CIRCULAR NO. 5 of 2015-16 It has been brought to the notice that Special Objection Hearing Authorities authorised for the disposal of the objections filed on account of mismatch of Annexures 2A/2B are not passing the orders in Form DVAT-40. All SOHAs are hereby directed to pass the objection orders through the Computer System developed for the purpose to avoid hardship to the de....
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.... reassessment or order. Similarly, SOHAs have to dispose objections which are filed in DVAT Form 38 u/s 74. It is also made clear that where a dealer has made an application for review of assessment, reassessment or order, intends to file an objection u/s 74 or on appeal u/s 76, the dealer shall withdraw the said application for review before filing the objection or the appeal. (U. K. Tya....
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