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{"id":441,"date":"2015-06-17T00:00:00","date_gmt":"2015-06-16T18:30:00","guid":{"rendered":""},"modified":"2015-12-30T09:57:40","modified_gmt":"2015-12-30T04:27:40","slug":"all-officers-and-authorities-of-the-sales-tax-department-are-hereby-instructed-to-accept-the-correspondence-and-letters-including-cancellation-of-assessment-orders-under-section-23-11","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/mvat-cst\/all-officers-and-authorities-of-the-sales-tax-department-are-hereby-instructed-to-accept-the-correspondence-and-letters-including-cancellation-of-assessment-orders-under-section-23-11\/","title":{"rendered":"All officers and authorities of the sales tax department are hereby instructed to accept the correspondence and letters including cancellation of Assessment Orders under section 23(11)"},"content":{"rendered":"

8th<\/sup> floor, Vikrikar Bhavan, Mazgaon, Mumbai-400010<\/p>\n

TRADE CIRCULAR
\n(u\/s 10(10) of the <\/strong>MVAT Act,2002)<\/p>\n

To,<\/p>\n

No.VAT\/2015-16\/0SD\/B-                                                                   Mumbai, dt. J. 16\/06\/2015<\/p>\n

Trade Circular
\nNo. 8 T of 2015<\/p>\n

Sub:- Non-acceptance of correspondence and letters<\/strong><\/p>\n

It <\/strong>has recently come to
\nnotice through representations and letters that Authorities refuse to accept correspondence and
\napplications addressed to their office, result being that such letters and correspondence then are
\nreaddressed to the office of the Commissioner of Sales Tax. It should be noted that the
\npractice of not accepting or refusing to accept correspondence (Tapal) as well as
\napplications, especially applications for cancellation of Assessment Orders under section 23(11) of the
\nMVAT Act, 2002, is a practice which is wrong and unacceptable, to say the least.<\/strong><\/p>\n

All officers and authorities of the department are hereby instructed to
\naccept the correspondence
\nand letters marked and addressed to them and any deviation from the above will be dealt with strictly and a
\nserious view would be taken of any complaint regarding refusal of
\ncorrespondence\/applications. It is also instructed that applications u\/s 23
\n(11) for cancellation of assessment orders be accepted and thereafter,
\nconsidering the facts and
\nmerits of the individual cases officers should decide whether the cancellation
\nbe effected or not. However, it is
\nreprehensible that officers refuse to take the applications\/ letters on record in the first place.<\/p>\n

 <\/p>\n

The trade is also hereby
\ninstructed that if any instances of refusal of correspondence arise then the matter may be
\nbrought to the notice of the immediate higher
\nauthority and simultaneously the complaints may be addressed to the Commissioner of
\nSales Tax at  mahavat.gov.in<\/a>. Higher
\nAuthorities are also instructed to deal with the matter on an urgent basis
\nand as far as possible attempt to address the problem at their stage itself.<\/p>\n

(Rajiv Jalota)<\/p>\n

Commissioner of Sales Tax, <\/p>\n

Maharashtra State, Mumbai.<\/p>\n

No.VAT\/2015-16\/OSD\/B-                                            Mumbai, dt. 16-06-2015<\/p>\n

Trade Circular No. 8T of 2015<\/p>\n

Copy forwarded
\nto:<\/p>\n

Joint
\nCommissioner of Sales Tax (Mahavikas) with the request to upload this Trade Circular
\non the Departments web-site.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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