Matter of 2A & 2B mismatch, raising mismatch amount from Rs. 5000 to Rs. 10000

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....ed 14/03/2019 CIRCULAR In the year 2014, it was decided by the department that in the matter of 2A & 2B mismatch, whenever the mismatch amount is less than Rs. 5,000/- and the dealer voluntarily deposits the due tax with up to date interest before the date of hearing and submits proof thereof, the Special Objection Hearing Authority (SOHA) may consider waiving off penalties in such cases. ....