Body Circular No. 3/2017-18 No.F.16 (97) /Tax / CCT 714-15/ Dated 9th January, 2018

All Dy.Commissioners (Adm.),

All Assessing Authorities.

Sub.: Regarding disposal of rectification applications.

It has come to the knowledge of the undersigned that sometimes the rectification applications are rejected by assessing authorities without giving an opportunity of being heard to the assesse or without passing a speaking order of rectification. In this regard, it is worthwhile to peruse rule 48 of Rajasthan Value Added Tax Rules, 2006. The same is reproduced hereunder:-

"Granting opportunity of hearing and recording of reasons,- Where an assessing authority or any other officer, enhances the admitted tax liability of a dealer, or imposes a penalty on him or on any other person under the provisions of the Act or the Rules, or passes any order detrimental to their interest, the said authority or officer shall record the reasons thereof, and no such order shall be passed unless the dealer or the person has been given a reasonable opportunity of being heard."

In light of the above, it is hereby directed that any rectification order, if passed detrimental to the interest of the dealer or if demand adjusted through excess input Tax Credit of any period, a speaking order should be passed after duly providing a proper opportunity of being heard to the dealer. The order so passed should duly be communicated to the dealer.

Also, it has been seen that certain assessing authorities are not disposing the rectification applications within the time limit of six months as provided under Section 33 of the Rajasthan Value Added Tax Act, 2003. In this regard, it is, hereby, directed that the rectification applications should be disposed off on priority basis, strictly within the time limit as prescribed in the Act, closing the task on Raj VISTA simultaneously.

All Deputy Commissioners (Adm.) are directed to ensure strict compliance of the above.

(Alok Gupta)


Commercial Taxes,

Rajasthan, Jaipur