Delhi VAT - DVAT

Input tax credit cannot be denied to recipient on default of payment by supplier

Goods and Services Tax - High Court of Delhi held Section 9(2)(g) of Delhi VAT Act to the extent it disallows Input tax credit to purchaser due to default of selling dealer in depositing tax, as violative of Articles 14 and 19(1)(g) of Constitution of India....

Direct and Indirect tax updates for 1st March to 15th March 2017

Goods and Services Tax - Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the applicant as specified by the Ministry of Corporate Affairs. After generation of Corporate Identity Number (CIN). MCA will forward data in form 49A to prescribed Income Tax Authority through digital signature. ...

All you need to know about migration from VAT to GST

Goods and Services Tax - Finally the time came, we all are waiting for.. Yes, GST registration (migration) portal is open from 16 Dec 2016. As we observed that the process is a bit complicated and lengthy if compared with local Sales Tax or VAT registration; Don’t worry, we are here to make it simple for you....

DVAT (IST) Amendment Bill, 2016 passed by Delhi Assembly

Goods and Services Tax - Insertion of section 3(11): This new section has been inserted to collect advance tax from importers at the time of import. The liability to pay tax has been fastened from point of sale to point of import. Notification in this regard shall be issued by Department which will outline the items, condition, exemption and rate of advance tax o...

Delhi VAT: Brief on Market Association Reward Scheme

Goods and Services Tax - Kanika Goel The Department welcomes all Market/Industrial Associations to join hands for faster development of city and for better amenities in their area. In its effort to collect the due tax, the Government intends to involve market associations. With this objective in view, the Government proposes to introduce a reward scheme for the a...

Expression of Interest for survey of business establishments in Delhi

Goods and Services Tax - Department has decided to hire services of an experienced agency, for collecting, processing and creating electronic database in respect of all business establishments, running in Delhi. The agency shall be required to carry out door to door survey of the establishments and preferably collect the following details...

Delhi VAT- Advisory for Casual Dealers

Goods and Services Tax - The India International Trade Fair (IITF) shall be held from 14-11-2015 to 27-11­2015 at Pragati Maidan, New Delhi. Registered dealers of VAT department shall continue to use their TIN for making sales at IITF and follow the provisions of Delhi Value Added Tax Act, 2004 and Rules framed there under for conducting business. Un—Registere...

Reward up to Rs. 10 Lakh for Information on Delhi VAT Defaulters

Goods and Services Tax - It has been decided to introduce a reward scheme for informers providing vital inputs in order to check and detect value added tax evasion in Delhi so as to minimize the pilferage of VAT revenue of the Government of Delhi....

Delha VAT – Dealers to keep records at principal place of business for 7 years

Goods and Services Tax - As per the section 48 and Rules 42 & 19 of Delhi VAT Act & Rules, you are also required to maintain and retain prescribed records at the declared principal place of business in Delhi for 7 years....

Delhi VAT Dealers – Caution in Purchases against Tax Invoices

Goods and Services Tax - Buy goods from a trusted seller who files return and thereby pays due tax collected from you. Mere 2B statement filing by selling dealer not sufficient – selling dealer needs to back it up with return....

Delhi HC Orders Re-evaluation of Kesri Steels’ Refund Claim under DVAT

Kesri Steels Limited Vs Commissioner of Delhi Goods And Service Tax & Ors (Delhi High Court) - Delhi High Court sets aside order rejecting Kesri Steels' refund claim due to missing records. Verified documents revive claim, leading to case remand for proper evaluation within 4 weeks....

DVAT Act: Delhi HC Directs Payment of VAT Refund with Statutory Interest

Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court) - Delhi High Court directs payment of VAT refund exceeding Rs. 13 lakhs with statutory interest as per DVAT Act, addressing pending applications....

Delhi HC Stay: DVAT Registration Misused for GST ITC Availment

Aakash Gupta Vs Commissioner of Delhi Goods And Services Tax & Ors. (Delhi High Court) - Delhi High Court stays proceedings against misuse of DVAT registration for wrongful GST ITC availment in the case of Aakash Gupta vs. Commissioner....

Delhi HC Orders Swift Refund of Rs 8,35,184/- Under Delhi VAT Act

ASES Security Pvt Ltd Vs Commissioner of Trade And Taxes & Anr (Delhi High Court) - ASES Security Pvt Ltd wins Delhi High Court directive for speedy processing of Rs 8,35,184/- VAT refund within two weeks. Details of the case and judgment....

DVAT: Coconut Oil sold as Hair Oil cannot be classified as Edible Oil

Amway India Enterprises Private Limited Vs Commissioner (Delhi High Court) - Since the coconut oil was sold by assessee in small packs; was displayed in the category of hair care; the manner in which it was to applied on hair; and the purpose for which it was purchased by the consumer leave no manner of doubt that the coconut oil sold by assessee was classifiable in a residu...

Scrutiny of GST Returns for the FY 2017-18-reg

F.3/432/GST/Policy/2023/1048-1053 - (31/10/2023) - Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instructions on the scrutiny of GST returns for the FY 2017-18....

Dispose GST refund applications within time to avoid interest

Order No. F. 3(433)/GST/policy/2022/1407-13 - (20/07/2022) - Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the prescribed time frame in order to avoid undue interest liability on the department. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES, I.P.EST...

Grievance redressal mechanism in case of pending GST Refunds

Circular No.F.3(433)/GST/Policy/2022/1268-77 - (13/05/2022) - under Section 54 of the DGST Act, 2017, taxpayer can claim the refund of any payment and interest before the expiry of two years from the relevant date. The proper officer shall issue the order within sixty days from the date of receipt of application, else interest at the rate not exceeding 6% shal...

SOP to ensure compliance of Bank attachment letters- GST/VAT

Notification No. F.3(417)/GST/Policy/2021-22/1045-1052 - (04/03/2022) - It has recently come to notice that, An account was de-freezed on the basis of the letter signed by the Ward In-charge, whereas it was later found that no such letters/communications was issued from the concerned Ward In-charge....

System of Hearing of Matters Before Delhi VAT Tribunal

No. ATVAT/2021 - (24/04/2021) - In view of the alarming rise in the Covid-19 cases in the National Capital Territory of Delhi, in continuation of this Tribunal Office Order dated 19-04-2021, it is ordered that, all matters listed for hearing from 26.04.2021 to 15.05.2021 shall stand adjourned en bloc for one month (e.g. cases list...

Recent Posts in "Delhi VAT - DVAT"

Delhi HC Orders Re-evaluation of Kesri Steels’ Refund Claim under DVAT

Kesri Steels Limited Vs Commissioner of Delhi Goods And Service Tax & Ors (Delhi High Court)

Delhi High Court sets aside order rejecting Kesri Steels' refund claim due to missing records. Verified documents revive claim, leading to case remand for proper evaluation within 4 weeks....

DVAT Act: Delhi HC Directs Payment of VAT Refund with Statutory Interest

Star Catalyst Through Prop. Amit Amarpuri Vs Commissioner of Delhi Value Added Tax & Anr. (Delhi High Court)

Delhi High Court directs payment of VAT refund exceeding Rs. 13 lakhs with statutory interest as per DVAT Act, addressing pending applications....

Delhi HC Stay: DVAT Registration Misused for GST ITC Availment

Aakash Gupta Vs Commissioner of Delhi Goods And Services Tax & Ors. (Delhi High Court)

Delhi High Court stays proceedings against misuse of DVAT registration for wrongful GST ITC availment in the case of Aakash Gupta vs. Commissioner....

Delhi HC Orders Swift Refund of Rs 8,35,184/- Under Delhi VAT Act

ASES Security Pvt Ltd Vs Commissioner of Trade And Taxes & Anr (Delhi High Court)

ASES Security Pvt Ltd wins Delhi High Court directive for speedy processing of Rs 8,35,184/- VAT refund within two weeks. Details of the case and judgment....

DVAT: Coconut Oil sold as Hair Oil cannot be classified as Edible Oil

Amway India Enterprises Private Limited Vs Commissioner (Delhi High Court)

Since the coconut oil was sold by assessee in small packs; was displayed in the category of hair care; the manner in which it was to applied on hair; and the purpose for which it was purchased by the consumer leave no manner of doubt that the coconut oil sold by assessee was classifiable in a residual entry attracting tax at the rate of 1...

Delhi HC Sets Aside DVAT Assessment Order due to Time Lag & Lack of Fair Hearing

Siemens Limited Vs Government of NCT of Delhi And Ors. (Delhi High Court)

The HC, in its judgment, expressed dissatisfaction with the substantial time gap between the petitioner's hearing and the issuance of the impugned order. The court held that the order was liable to be set aside considering this time lag. Additionally, it emphasized that the officer who passed the order had not heard the petitioner, raisin...

Non-Payment of VAT on Repossessed Vehicle Sale, Asserting DVAT Act Exemption, Not Deemed Concealment: Delhi HC

HDFC Bank Limited Vs Commissioner of Value Added Tax (Delhi High Court)

Delhi High Court rules that non-payment of VAT on repossessed vehicle sale, asserting DVAT Act exemption, is not deemed concealment, setting aside penalty orders....

Sale of re-possessed vehicles attracts VAT under DVAT Act: Delhi HC

Indusind Bank Limited Vs Department Of Trade & Taxes (Delhi High Court)

Explore the Delhi High Court case: Indusind Bank vs. Dept. of Trade & Taxes. Constitutional validity of DVAT Act's 'dealer' definition challenged. Court analysis and decision detailed....

Scrutiny of GST Returns for the FY 2017-18-reg

F.3/432/GST/Policy/2023/1048-1053 31/10/2023

Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instructions on the scrutiny of GST returns for the FY 2017-18....

Demand of sales tax sustained as discrepancies in sales figures and physical stock not explained

Berger Paints India Ltd Vs Commissioner of Trade and Taxes Delhi (Delhi High Court)

Delhi High Court held that as discrepancies in sales figures as well as physical stock not explained, the assessing authority took a fair view in enhancing sales by 10% of net GTO after deducting the stock transfer figure of GTO. Accordingly, levy of tax with interest confirmed....

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