GOVERNMENT OF ASSAM

OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAVAN

DISPUR, GUWAHATI

Sub: Audit assessment in respect of proposal for refund.

It is observed that some dealers show huge refundable excess Payment in annual returns filed by them. If audit assessments of such returns are not taken up promptly, the process of refund gets delayed which may subsequently create difficulties in processing such refund petition.

Therefore all concerned officers are directed that on completion of a financial year and after submission of annual return, such officers shall verify such cases and if substantial refund is shown in the annual return, such cases may referred for audit assessment In this connection, the earlier Circular No. 19/2008 issued vide CTS-81/2007/242 Dated 30-8-2008 may be referred to wherein direction was issued that before processing refund application, cases should be taken up for audit assessment and ascertain the genuineness of the claim and send copy of the audit assessment along with the refund proposal to the Deputy Commissioner of Taxes if the claim of refund is more than Rs.3 lakh

These instructions should be followed strictly.

Sd/-

(A. Goel, IAS)

Commissioner of Taxes, Assam

Guwahati-6