Commissioner DVAT on 07/03/2019 has issued Circular No. 9/2018-19 directing all the Assessing Authorities to refrain from issuing notices on the directions of AGCR Audit for various Financial Years including time barred years.

OFFICE OF ADDITIONAL COMMISSIONER (POLICY)
DEPARTMENT OF TRADE AND TAXES
GNCT OF DELHI, VYAPAR BHAWAN,
NEW DELHI-110002.

F.No 3(288)/Policy/VAT/2015/PF/ 1149-54
Dated: 07.03.2019

Circular No. 9/2018-19

Sub: Regarding complaints made by Sales Tax Bar Association and other Advocates on the issue of issuance of Notices under Section 59(2) of DVAT Act, 2004 by Assessing Authorities regarding AGCR Audit.

The office bearers of Sales Tax Bar Association and other Advocate met with Commissioner (T&T) and informed that Assessing Authorities/ Ward In-charges have issued notices under Section 59(2) of DVAT Act, 2004 mentioning the subject “Regarding AGRC Audit” for various financial years, including the financial years whose limitation period under Section 34 of DVAT Act, 2004 has expired.

2. This issue has been examined in accordance with the provision of DVAT Act/Rules.

3. In this regard, all the Assessing Authorities/Ward In-charges are hereby directed to ensure that any kind of notice or proceedings should only be initiated in accordance with the provisions of DVAT Act, 2004 and DVAT Rules, 2005. The Assessing Authorities/Ward In-charges can exercise the powers only to the extent delegated by the Commissioner (T&T) under Section 68 of DVAT Act, 2004 and that too in accordance with the relevant provisions of DVAT Act, 2004 and Rules thereto. All Assessing Authorities should ensure to comply with the provisions of Section 34 of DVAT Act, 2004 regarding limitation’ period of Assessment/ re-assessment. An Assessing Authority can issue Notice under Section 59(2) of DVAT Act, 2004 only up to his/her satisfaction and that too only in accordance with the provisions of relevant laws.

4. Therefore, all the Assessing Authorities/Ward In-charges are advised to refrain from issuing notices on the directions of any authority other than authorities provided under DVAT Act/Rules and in contravention of the provisions of relevant laws.

5. This issues with the approval of Commissioner (T&T), Government of NCT of Delhi.

(Rajesh Goyal)

Addl. Commissioner (Policy)

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