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....

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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. ...

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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....

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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...

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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...

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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...

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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...

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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....

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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....

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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....

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HC dismisses Assessment Order passed by AO to defeat VAT Refund

Rockwell Industries Vs Commissioner of Trade & Taxes & Anr. (Delhi High Court) - Rockwell Industries Vs Commissioner of Trade & Taxes & Anr. (Delhi High Court) HC held that it appears to us that in the present case the default assessment order has been generated only to defeat the refund claim of the petitioner, which, in any event, ought to have been paid well before th...

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ITC allowed despite non-payment by selling dealer: Delhi HC

On Quest Merchandising India Pvt. Ltd Vs Government of Nct of Delhi & Ors. (Delhi High Court) - In the High Court of Delhi in case of ON QUEST MERCHANDISING INDIA PVT. LTD. Versus GOVT. OF NCT OF DELHI. Held Section 9(2)(g) of Delhi Vat Act, 2004 requiring that the ITC will be allowed subject to the payment of tax by the selling dealer. Held that it was violative of Article 14 of Constitution ...

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Cancellation of F Forms issued to Petitioner by dealers: HC Grants interim stay

Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court) - Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court) Rule 8A of the CST Delhi Rules makes the issuance of manual forms redundant. All forms now are generated electronically through the website of the DTT and qua particular transactions/suppliers. He accordingly su...

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Delhi VAT: Interest allowable on Pre-Deposit Refund paid for filing Appeal

Mrf ltd. Vs the commissioner of trade and taxes & anr. (Delhi High Court) - MRF Ltd. Vs Commissioner of Trade and Taxes (Delhi High Court) Pre-deposit sums which the assessee is compelled to pay to seek recourse to an appellate remedy, do not necessarily bear the stamp or character of tax, especially when it succeeds on the particular plea. That being the case, the insi...

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Delhi HC condemns VAT dept for deliberate delay in issue of VAT refund

Asian Polymers Vs Commissioner of Trade & Taxes & Anr (Delhi High Court) - Recently, in Asian Polymers Vs. Commissioner Of Trade & Taxes & Anr, the Delhi High Court reiterated that re-assessment cannot be used as a tool for causing delay in processing the refund applications. While scrapping the assessment orders passed by the DVAT Department, the division bench criticised...

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Refrain from issuing notices on directions of AGCR Audit: DVAT Commissioner

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 ...

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Registration Number showing inactive on GSTN Common Portal

Order No. F. No. 96/ACTT/GST/2018/391-93 - (18/07/2018) - It has been observed that several Tax Payers are coming to the Department with complaint/information that there Registration Number is showing inactive on GSTN Common Portal and therefore they are unable to log in and file their due returns....

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First Appellate Authority under Delhi GST Act Notified

P.N0.(03)/HR/DGST/2018/5220-29 - (08/05/2018) - Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017. ...

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Direction for Processing of refund under DGST Act, 2017

F. No. 2(60)/Policy-GST/2018/1490-96 - (08/02/2018) - All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-...

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Delhi VAT: Format to submit details of closing stock prescribed

Notification No. F. 2 (12)/Policy/2017/987-95 - (27/10/2017) - Govt hereby require all the dealers who were registered under the said Act to submit details of closing stock as was held by them on 31st March, 2017 and 30th June, 2017 online on the website of the department i. e. www.dvat.gov.in as per the following format, latest by 15th November, 2017....

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Recent Posts in "Delhi VAT - DVAT"

HC dismisses Assessment Order passed by AO to defeat VAT Refund

Rockwell Industries Vs Commissioner of Trade & Taxes & Anr. (Delhi High Court)

Rockwell Industries Vs Commissioner of Trade & Taxes & Anr. (Delhi High Court) HC held that it appears to us that in the present case the default assessment order has been generated only to defeat the refund claim of the petitioner, which, in any event, ought to have been paid well before the impugned orders […]...

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ITC allowed despite non-payment by selling dealer: Delhi HC

On Quest Merchandising India Pvt. Ltd Vs Government of Nct of Delhi & Ors. (Delhi High Court)

In the High Court of Delhi in case of ON QUEST MERCHANDISING INDIA PVT. LTD. Versus GOVT. OF NCT OF DELHI. Held Section 9(2)(g) of Delhi Vat Act, 2004 requiring that the ITC will be allowed subject to the payment of tax by the selling dealer. Held that it was violative of Article 14 of Constitution of India. Purchasing Dealer has paid the...

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Cancellation of F Forms issued to Petitioner by dealers: HC Grants interim stay

Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court)

Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court) Rule 8A of the CST Delhi Rules makes the issuance of manual forms redundant. All forms now are generated electronically through the website of the DTT and qua particular transactions/suppliers. He accordingly submits that there was no occasion for [&h...

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Refrain from issuing notices on directions of AGCR Audit: DVAT Commissioner

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-...

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Delhi VAT: Interest allowable on Pre-Deposit Refund paid for filing Appeal

Mrf ltd. Vs the commissioner of trade and taxes & anr. (Delhi High Court)

MRF Ltd. Vs Commissioner of Trade and Taxes (Delhi High Court) Pre-deposit sums which the assessee is compelled to pay to seek recourse to an appellate remedy, do not necessarily bear the stamp or character of tax, especially when it succeeds on the particular plea. That being the case, the insistence upon a procedural step, i.e. fili...

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Registration Number showing inactive on GSTN Common Portal

Order No. F. No. 96/ACTT/GST/2018/391-93 (18/07/2018)

It has been observed that several Tax Payers are coming to the Department with complaint/information that there Registration Number is showing inactive on GSTN Common Portal and therefore they are unable to log in and file their due returns....

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First Appellate Authority under Delhi GST Act Notified

P.N0.(03)/HR/DGST/2018/5220-29 (08/05/2018)

Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017. ...

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Direction for Processing of refund under DGST Act, 2017

F. No. 2(60)/Policy-GST/2018/1490-96 (08/02/2018)

All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-...

Read More

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

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....

Read More

Delhi VAT: Format to submit details of closing stock prescribed

Notification No. F. 2 (12)/Policy/2017/987-95 (27/10/2017)

Govt hereby require all the dealers who were registered under the said Act to submit details of closing stock as was held by them on 31st March, 2017 and 30th June, 2017 online on the website of the department i. e. www.dvat.gov.in as per the following format, latest by 15th November, 2017....

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