FORM JVAT 302

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

NOTICE OF HEARING UNDER JHARKHAND VAT ACT 05

[See Rule3(xv), 8(13), 17(3), 17(5), 18(2), 19(10), 26(4), 27(2), 31(2), 33(8), 34(1), 40(2), 48(2), 48(3)(ii), 51(6), 53, 54(4), 59 and 66 ]

NOTICES UNDER THE ACT

Name ___________________________________________________________________________________

Address ___________________________________________________________________________________

Whereas, the methods that were used by you in tax period - ------------- to determine the extent of availing the input tax credit to which goods are used, consumed or supplied or intended to be used in course of making taxable sales, is not fair and reasonable or as prescribed. In view of the same you are directed u/s 18(10) to appear before the undersigned by .............. as to why the method to determine ITC used by you should not be rejected and requisite amount of ITC be calculated.

Whereas, the prescribed authority is not satisfied with the particulars of the application in JVAT 100 or in JVAT 101 in respect to the registration u/s 95 or 25 or 26, you are hereby directed to appear before the undersigned by .................... and submit or furnish the required documents/pleadings, failing which the undersigned shall have no option but to reject the said applications.

Whereas, the prescribed authority is not satisfied with the particulars of the application in JVAT 125 in respect to the registration under rule 23 or 24, you are hereby directed to appear before the undersigned by ....................... and submit or furnish the required documents/pleadings, failing which the undersigned shall have no option but to reject the said applications.

Whereas, in respect to the application filed by you in JVAT 105 under sub-section 5 of Section 25 or sub-section (4) of Section 26, you are hereby directed to furnish by .............................the required documents / pleadings in support of such cancellation. You are further directed that the undersigned is not satisfied with the particulars contained in JVAT 105 and as such he is in opinion that the application for cancellation should be refused and as such you are required to furnish the required documents or pleadings by ......................... for the needful.

Whereas, you have committed following offences and therefore the Registering Authority is of view that your Registration Certificate should be suspended u/s 25(7) of the Act. In view of the same, you are hereby directed to appear before the undersigned Registering Authority and to show cause by _______as to why your VAT Registration Certificate should not be suspended u/s 25(7) of the Act.

Reasons of suspension:

(i) failed to file return for the tax period ........................ within the time prescribed for the purpose ; or

(ii) knowingly furnished incomplete or incorrect information in the return furnished for the tax period or the periods or;

(iii) failed to pay tax, interest and penalty due under the Act for the period or period; or

(iv) you have no business at the declared place at ; or

(v) contravened the provisions of section .... of the Act; or

(vi) discontinued business without informing such discontinuation as per details specified in the order; or

(vii) conducted business in such manner that there is responsible apprehension of evasion of tax or attempt to evade tax and such apprehension is based on facts, the details of which are specified in the order.

(viii) Prevented or obstructed or abated the prevention or obstruction of any survey, inspection, entry, search or seizure by a prescribed authority.

Whereas, the undersigned is of the opinion that the claim for input tax credit u/s 18 of the Act read with your JVAT 118 is not consistent with the provisions of the Act and Rules and as such you are hereby directed by ....................... to furnish such details / copy of the invoices in support of such claims. Failing which your application shall not be considered.

Whereas, the security furnished by you u/s 27 (1) is forfeited / rendered insufficient. You are hereby directed to furnish fresh or further security of requisite amount or makeup the deficiency by ..........................

Whereas, you have failed to apply for VAT Registration, though you are liable to get yourself registered under the Act. Therefore you are hereby directed to show cause by ..........................as to why Penalty should not be imposed u/s 28(1) of the Act.

Whereas, you have failed to pay Tax and Interest payable thereof in respect to the Period ................ therefore you are hereby directed to show cause by ........................ as to why Penalty should not be imposed u/s 30(3) of the Act.

Whereas, you have failed to furnish return by the prescribed date in respect to the Period ................. therefore you are hereby directed to show cause by ................... as to why Penalty should not be imposed u/s 30(1) of the Act.

Whereas, you have failed to furnish Return u/s 29(2) and the notices issued in this behalf, or you have failed to furnish the Revised Return u/s 29(3) of the Act, or you have failed to pay the tax payable according to your Return. You are hereby directed to show cause by ...........................as to why penalty should not be imposed u/s 30(3)/30(4) of the Act.

Whereas, on scrutiny of your Returns furnished by you u/s 29 of the Act, the undersigned is of the opinion that the particulars of the returns and the claims thereof are inconsistent in sub section(2) and (3) of Section 33 read with the provisions of the Act and as such you are hereby directed by .......................to satisfy / furnish tax invoices or such accounts as you may deem fit and necessary.

Whereas, on scrutiny of your Returns furnished by you u/s 29 of the Act, it has been detected that a sum of Rs...................is due on you and therefore you are hereby directed to pay the balance Tax amount by .....................u/s 33(2) of the Act.

Whereas, you have not filed the requisite and prescribed Form for the purpose of Self- Assessment u/s 35(3) of the Act, read with Rule 31(1) of the Rules for the tax period .....................as such you are hereby required to be assessed u/s 35(6) of the Act, read with Rule 31(2) of the Rules, for the purpose of determining the tax payable by you u/s 17 of the Act. Therefore, in view of the aforesaid, you are hereby directed to appear before the undersigned on .......................by yourself or through any person required to be present on your behalf: u/s 91 of the Act read with Rule 51 of the Rules.

Whereas, you have prevented the Prescribed Authority to conduct the proceeding u/s 37 though you may have already assessed under u/s 35 or 36 under the Act. Therefore you are hereby directed to show cause by .................as to why Penalty should not be imposed u/s 37 (4) of the Act.

Whereas, the prescribed authority is satisfied that you have in order to evade or avoid payment of tax-;

(a) Failed to furnish without reasonable cause, returns in respect of any period by the prescribed date; or

(b) Furnished incomplete and incorrect returns for any period; or

(c) Availed Input Tax Credit to which he is not entitled to or

(d) Employed such method of accounting which does not enable the prescribed authority to assess the tax due from him;

You are hereby directed to appear by ............................. before the undersigned in person or through your Authorized Representative as to why Penalty should not be imposed u/s 37 (6) of the Act. Whereas, you have failed to get VAT Registration, though you are liable to get yourself registered under the Act. Therefore you are hereby directed to show cause by .................as to why Assessment u/s 38 (i) of the Act, should not be proceeded against you and determine the tax payable by you.

Whereas, you have failed to get VAT Registration, though you are liable to get yourself registered under the Act. Therefore you are hereby directed to show cause by .................as to why Penalty u/s 38(2) of the Act, should not be imposed on you.

Whereas, the undersigned, upon information has reasons to believe that you have,

(a) escaped assessment; or

(b) been under assessed; or

(c) been assessed at a rate lower than the rate on which it is assessable

(d) been wrongly allowed any deduction there from; or

(e) been wrongly allowed any credit therein;

Therefore you are hereby directed u/s 40 (1) of the Act, to appear by .................before the undersigned in person or through your Authorised Representative along with the complete Books of Accounts, failing which the undersigned shall have no option, but to assess you to the best of his judgment and shall proceed to determine the tax payable by you and penalty thereon.

Whereas, the undersigned has reasons to believe that you have,

(a) Concealed any sales or purchases or any particulars thereof, with a view to reduce the amount of tax payable by you under this Act, or

(b) Furnished incorrect statement of your turnover or incorrect particulars of your sales or purchases in the return furnished under sub-section (1) of Section 29;

Therefore, You are hereby directed u/s 40(2) of the Act, to appear by ............................. before the undersigned in person or through your Authorized Representative along with complete Books of Account, failing which the undersigned shall have no option but to proceed to determine the tax payable by you and penalty thereon.

Whereas, Hon'ble ............................. Court / Tribunal has passed an order as regard to your Appeal/Revision etc. in respect to the period.......... on ...................

In view of the aforesaid, you are hereby-directed u/s 42 (2) of the Act, to appear by ...................with your complete Books of Account for re-assessment for above mentioned period ...................

Whereas, an objection or observation has been made by the Comptroller and Auditor .. General of India in respect of assessment / reassessment made or scrutiny of return in respect of period .................In view of the aforesaid you are hereby directed u/s 42(3) of the Act to appear before the undersigned by .................with your complete Books of Account for reassessment for above mentioned period.

Whereas, you have failed to pay the Assessed Tax / Interest payable or the Penalty imposed amounting to Rs........ You are hereby afforded further / final opportunity to pay and appear along with evidence in token of having deposited the said amount by ...... failing which penalty u/s 43(6) shall be initiated or it shall be presumed that you have nothing to say in your defense and recovery proceedings provided in the Act shall be initiated without any further notice to you.

Whereas, you have failed to pay the Assessed Tax / Interest payable or the Penalty imposed. Therefore you are hereby-directed, to show cause by.................as to why Penalty u/s 43(6) should not be imposed.

Whereas, you have failed to comply to the provisions of Section 44 of the Act and the notification issued there under to deduct the Tax from the bills of the contractors and deposit the same with the Government Treasury. Therefore you are hereby-directed u/s 44(6) of the Act by .....................to show cause as to why Penalty should not be imposed.

Whereas, you have failed to comply with the provisions of Section 45 of the Act and the notification issued there under to deduct the Tax from the bills of the suppliers and deposit the same with the Government Treasury. Therefore you are hereby-directed u/s 45(5) of the Act by .....................to show cause as to why Penalty should not be imposed.

Whereas, you have failed to comply with the provisions and notices issued thereof u/s 43 of the Act. Therefore Notice is being issued to you, to deposit Rs.....................being the sum due from you to, or held by you for, or on account of M/s............................. or

You are further require to pay into the Government Treasury any money which may subsequently become due from you to the said VAT Dealer upto the amount of arrears, still remaining unpaid, forthwith on the money becoming due or being held by you. Be it known to you that the aforesaid money in form of Tax / Penalty / Interest, for which payment has been made by you in compliance with this notice shall be deemed u/s 46(1) of the Act, to have been made under the Authority of the Dealer, and the Receipt from the Government Treasury shall constitute a good and sufficient discharge of liability to the said Dealer to the extent of the amount specified in the receipt.

Whereas, it has been established that you have collected Tax, being not liable to collect Tax, or it that, you have collected by way of Tax in Excess of the Tax payable by you. Therefore you are hereby directed u/s 47 (2) of the Act, to show cause by........ as to why Penalty u/s 47(1) or forfeiture u/s 48 or both of the sum, should not be imposed on you.

Whereas, the application for refund u/s 52 or 53 is inconsistent with the rules prescribed and as such by .................you are hereby directed to furnish the required documents in support of your such application for refund.

Whereas, u/s 62 of the Act, youare required to provide information as regard to .........................by ...................

Whereas, you have failed to get your accounts audited and furnish a true copy of the Audit Report u/s 63(1) of the Act. Therefore you are hereby directed to show cause by.................u/s 63(3) of the Act as to why Penalty should not be imposed.

Whereas, you being a partner in the Firm M/s................................... TIN.................address.........................and where your aforesaid Firm is liable to pay Tax under this Act, and the same has not been paid into the Government Treasury. Therefore you are hereby directed to pay the Tax / Penalty / Interest by .....................u/s 67(1) of the Act.

Whereas, it is proposed to seek information regarding transaction of your business for the period ..

Or

Whereas, Department is in receipt of certain figures / informations / declarations regarding transactions of your business for the period ............................. which need to be examined.

You are therefore directed u/s 70(1) to make available all relevant Books of account or any other documents maintained by you, by ...... before the undersigned authority.

Whereas, you have been identified to be liable to pay tax under the Act, and you are not registered under the Act as yet. Therefore the prescribed authority shall cause a survey on you by ...................u/s 71 of the Act.

Whereas, you (Driver of the Vehicle or the Person In-charge of the goods) are carrying goods in movement, which are not supported with the requirement documents. Therefore you are hereby directed u/s 72(6) of the Act by .................as to why penalty should not be imposed under the Act.

Whereas, you have failed to maintained true and complete accounts, registers and documents in respect of the goods handled by you and documents of title relating thereto.

Therefore you are hereby directed to show cause by .................as to why Penalty should not be imposed u/s 73 (3) of the Act.

Whereas, you have failed to produce any evidence or failed to satisfy the prescribed authority regarding proper accounting of goods. Therefore, you are hereby directed to show cause by ...................to why penalty should not be imposed u/s 70(5)(b) of the Act.

Whereas, you have

(a) Willfully refused or without lawful excuse neglected to furnish information or return as was required, or

(b) Willfully furnished or caused to be furnished any information or return which is incorrect or false.

Therefore you are hereby directed to show cause by ...... as to why penalty should not be imposed u/s 77(3) of the Act.

Whereas, the undersigned, in respect to the appeal / revision filed u/s 79 or 80 of the Act, is not satisfied with your claim as such you are hereby directed by .....................to appear personally or through your authorised person to furnish / plead in order to satisfy the undersigned failing which your application shall stand rejected.

Whereas, the undersigned, in respect to application for Grant of Stay of recovery in JVAT 603, is not satisfied with the reasons mentioned in the application hence you are hereby directed by .....................to appear personally or through your authorised person to furnish / plead in order to satisfy the undersigned failing which your application shall stand rejected.

Whereas, the prescribed authority is of the opinion that a review u/s 81 of the Act is required and as such it shall affect the enhancing of the tax or penalty or both or reducing your refund claim u/s 52 or 53 of the Act and as such you are hereby directed to appear by .................to furnish the required documents in support of the aforesaid.

Whereas, the commissioner is of the opinion that you are liable to be disqualified for the provisions read in section 91 of the Act and as such you are hereby directed to appear personally by .....................and to furnish / pleadings as to why the commissioner shall not disqualify for the said purpose.

Whereas, the prescribed authority is of the opinion that you have contravened the provisions of the rules and such contravention is also continuing as on date and as such you are liable to be penalized. Therefore you are hereby directed to furnish the details / pleadings by .....................as to why penalty under rule 66 should not be imposed of JVAT Rules. .

Hearing Remarks to be entered by authority in case the applicable section is not covered above: