Enhancement of Threshold for Waiver of Penalty in Objection Cases
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....3/19 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. All are ....
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