Department of Trade & Taxes, Government of Delhi has issued a Circular regarding assessments orders under Central Sales Tax ( CST ) Act,1956 for the year 2013-14 upon the representation of The Sales Tax Bar Association (STBA).
Through a representation, the STBA has pointed out inconsistencies relating to multiple assessments by AA and Form 9 etc. with respect to the Financial Year 2013-2014. They have requested that as and when such cases are brought to the notice of the Assessing Authority, necessary remedies/measures under Section 74B of the Delhi Value Added Tax (DVAT) Act,2004 for review or rectification as the case may be or under any other relevant provisions of law should be initiated immediately.
The Circular also advised the Assessing Authorities to keep in mind Rule 36B in general & 36B (7) in particular before exercising powers of review/rectification under Section 74B of the DVAT Act,2004. The Assessing Authorities are further advised to refer to Departmental Circular No.6 of 2017-18 on the matter.
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