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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Delhi HC directs VAT Dept to Switch to Online Mechanism for Speedy Adjudication

Sanjay Enterprises Through Sanjay Bansal (Proprietor) Vs The Commissioner of Trade And Taxes And Anr. (Delhi High Court) - Sanjay Enterprises Through Sanjay Bansal (Proprietor) Vs  Commissioner of Trade And Taxes And Anr. (Delhi High Court) The principal grievance of the petitioner is that the objections filed in the matter to the notice of default assessment of tax, interest and penalty issued under Section 32 of the ...

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‘C’ Form, cannot be denied for technical or administrative reasons: HC

Srivenkateshware Tradex Pvt. Ltd. Vs Commissioner, Delhi Value Added Tax & Ors. (Delhi High Court) - Srivenkateshware Tradex Pvt. Ltd. Vs Commissioner, Delhi Value Added Tax (Delhi High Court) It is not a case where there is a default or concealment or adverse material is found by the Commissioner suggesting inaccurate particulars in the returns. It is the case where all the documents and particula...

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Non issuance of Form ‘F’ on Inter-State Stock Transfers due to default in paying Central Sales Tax

HDFC Bank Limited Vs Commissioner DVAT of Trade And Taxes & - HDFC Bank Limited Vs Commissioner DVAT of Trade And Taxes & Anr (Delhi High Court) Conclusion: Form ‘F’ was not issued in respect of inter-state stock transfers by assessee-bank due to default in paying Central Sales Tax and the order of Supreme Court restraining the respondents from tak...

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ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently

Honeywell Automation India Ltd. Vs Commissioner of Trade & Taxes ( Delhi Value Added Tax, Appellate Tribunal) - Revenue is precluded from invoking section 9(2) (g) of the DVAT Act  to deny ITC to a purchasing dealer who has bona fidely entered into a purchase transaction with a registered selling dealer who had issued a tax invoice reflecting the Taxpayer Identification Number...

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Delhi VAT: HC set aside order time barred by Section 34 Limitation

K. R. Ananad Vs Commissioner of Central Goods And Services Tax (Delhi High Court) - K. R. Ananad Vs Commissioner of Central Goods And Services Tax (Delhi High Court) Petitioner submits that in this case order was passed by ignoring the mandate of Section 34 of the DVAT Act which prescribes limitation for completion of assessment and provides period of four years. In terms of the Se...

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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...

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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...

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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....

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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...

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Delhi VAT: 13 Steps Planned for increasing revenue & achieving annual targets

Office Memorandum No. F. 3 (352)/Policy/VAT/2020/463-467 - (09/03/2021) - During the two rounds of review meetings with ward authorities, several measures were discussed for increasing revenue mobilization and achieving annual targets by the respective wards. As we approach the end of financial year, all-out efforts need to be made by ward authorities and zonal incharges....

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Recent Posts in "Delhi VAT - DVAT"

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.ESTATE VYPAR BHAWAN: NEW DELHI-110002. (POL...

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Delhi HC directs VAT Dept to Switch to Online Mechanism for Speedy Adjudication

Sanjay Enterprises Through Sanjay Bansal (Proprietor) Vs The Commissioner of Trade And Taxes And Anr. (Delhi High Court)

Sanjay Enterprises Through Sanjay Bansal (Proprietor) Vs  Commissioner of Trade And Taxes And Anr. (Delhi High Court) The principal grievance of the petitioner is that the objections filed in the matter to the notice of default assessment of tax, interest and penalty issued under Section 32 of the Delhi Value Added Tax Act, 2004 , [&hell...

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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% shall be payable on such refund application....

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‘C’ Form, cannot be denied for technical or administrative reasons: HC

Srivenkateshware Tradex Pvt. Ltd. Vs Commissioner, Delhi Value Added Tax & Ors. (Delhi High Court)

Srivenkateshware Tradex Pvt. Ltd. Vs Commissioner, Delhi Value Added Tax (Delhi High Court) It is not a case where there is a default or concealment or adverse material is found by the Commissioner suggesting inaccurate particulars in the returns. It is the case where all the documents and particulars were furnished correctly except that ...

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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....

Read More

Non issuance of Form ‘F’ on Inter-State Stock Transfers due to default in paying Central Sales Tax

HDFC Bank Limited Vs Commissioner DVAT of Trade And Taxes &

HDFC Bank Limited Vs Commissioner DVAT of Trade And Taxes & Anr (Delhi High Court) Conclusion: Form ‘F’ was not issued in respect of inter-state stock transfers by assessee-bank due to default in paying Central Sales Tax and the order of Supreme Court restraining the respondents from taking any kind of coercive action against ...

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ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently

Honeywell Automation India Ltd. Vs Commissioner of Trade & Taxes ( Delhi Value Added Tax, Appellate Tribunal)

Revenue is precluded from invoking section 9(2) (g) of the DVAT Act  to deny ITC to a purchasing dealer who has bona fidely entered into a purchase transaction with a registered selling dealer who had issued a tax invoice reflecting the Taxpayer Identification Number...

Read More

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 listed on 26.4.2021 will be adjourned for 26...

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Delhi VAT: 13 Steps Planned for increasing revenue & achieving annual targets

Office Memorandum No. F. 3 (352)/Policy/VAT/2020/463-467 09/03/2021

During the two rounds of review meetings with ward authorities, several measures were discussed for increasing revenue mobilization and achieving annual targets by the respective wards. As we approach the end of financial year, all-out efforts need to be made by ward authorities and zonal incharges. In this regard, the following steps arc...

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Delhi VAT: HC set aside order time barred by Section 34 Limitation

K. R. Ananad Vs Commissioner of Central Goods And Services Tax (Delhi High Court)

K. R. Ananad Vs Commissioner of Central Goods And Services Tax (Delhi High Court) Petitioner submits that in this case order was passed by ignoring the mandate of Section 34 of the DVAT Act which prescribes limitation for completion of assessment and provides period of four years. In terms of the Section 34, the assessment […]...

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