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Delhi VAT - DVAT

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SC’s Landmark Judgement: Protecting Rights of Bona Fide Buyer under DVAT

Goods and Services Tax : The Court held that a genuine buyer cannot lose ITC merely because the seller failed to deposit tax. The key takeaway is that liab...

January 12, 2026 1719 Views 2 comments Print

Bona Fide Purchasers Entitled to ITC Despite Seller Default: SC Judgment & GST

Goods and Services Tax : SC ruled a bona fide buyer cannot be denied ITC under DVAT Act if seller defaults on depositing tax. The remedy is against default...

November 6, 2025 8304 Views 2 comments Print

Double Taxation and Undue Enrichment under GST

Goods and Services Tax : The Supreme Court affirmed that an innocent buyer cannot be denied ITC solely due to the seller's failure to remit tax or file ret...

October 20, 2025 1626 Views 0 comment Print

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 ...

January 26, 2018 94839 Views 4 comments Print

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

Income Tax : Application for allotment of Permanent Account Number(PAN) will be filed in SPICe (INC-32) form using Digital Signature of the app...

March 20, 2017 4899 Views 0 comment Print


Latest News


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 ...

July 5, 2016 1273 Views 0 comment Print

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 de...

November 5, 2015 5911 Views 0 comment Print

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...

September 9, 2015 1483 Views 0 comment Print

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 ...

February 28, 2014 3259 Views 0 comment Print

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 ...

December 13, 2013 1889 Views 0 comment Print


Latest Judiciary


Delhi HC Sets Aside Pre-Deposit Condition As DVAT Section 74 Amendment Was Not Retrospective

Corporate Law : The Delhi High Court held that the pre-deposit requirement introduced by the third proviso to Section 74(1) of the DVAT Act could ...

June 23, 2026 162 Views 0 comment Print

ITC Denial Upheld Due to Supplier Tax Default Under GST Law: Gujarat HC

Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...

May 2, 2026 1833 Views 0 comment Print

SC Directs Delhi VAT Department to Issue C & F Forms After Bond Verification

Goods and Services Tax : SC ordered Department to comply with High Court directions and issue C-Forms and F-Forms after verification of indemnity bonds, le...

November 28, 2025 885 Views 0 comment Print

Rectification of DVAT return permitted to enable issuance of Form C

Goods and Services Tax : Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said perio...

September 1, 2025 453 Views 0 comment Print

Delhi HC Protects Buyers from Seller VAT Default

Goods and Services Tax : Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller's tax default; cites Article 14....

July 11, 2025 531 Views 0 comment Print


Latest Notifications


Delhi VAT Deptt. Response to Sales Tax Bar Association Letters

Goods and Services Tax : Discover how the Department of Trade and Taxes in Delhi addresses concerns raised by the Sales Tax Bar Association regarding recti...

March 22, 2024 1116 Views 0 comment Print

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

Goods and Services Tax : Get insights into the Government of National Capital Territory of Delhi's Department of Trade and Taxes' latest policy instruction...

October 31, 2023 55257 Views 0 comment Print

Dispose GST refund applications within time to avoid interest

Goods and Services Tax : Concerned GST refund sanctioning authority shall ensure that all GST refund applications are processed and decided within the pres...

July 20, 2022 2985 Views 0 comment Print

Grievance redressal mechanism in case of pending GST Refunds

Goods and Services Tax : under Section 54 of the DGST Act, 2017, taxpayer can claim the refund of any payment and interest before the expiry of two years f...

May 13, 2022 3417 Views 0 comment Print

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

Goods and Services Tax : 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...

March 4, 2022 8232 Views 0 comment Print


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

May 14, 2017 1476 Views 2 comments Print

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 the Officials in harsh words.

DVAT: Withdrawal of Circular regarding disposal of refunds

May 2, 2017 1344 Views 0 comment Print

Circular no. 06 of 2005 dated 15/06/2005 regarding the disposal of refunds stands withdrawn with immediate effect. This issues with the approval of the competent authority

DVAT return filing due date for 4th quarter extended to May 15, 2017

April 28, 2017 2607 Views 0 comment Print

Hereby extend the last date of filing of online/hard copy of fourth quarter return for the year 2016-17, in Form DVAT-T6 ,DVAT-17 and DVAT-48 along with required annexure/enclosures up to 15/05/2017.

DVAT Guidelines relating to downloading of Statutory Forms

April 3, 2017 2715 Views 1 comment Print

It has been observed, of late, that some of the dealers esp. a majority of those who have been granted Registration Certificate provisionally i.e. whose credentials are yet to be fully established, are found engaged in downloading of higher amount of Statutory Forms by showing inter-state transactions.

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

March 20, 2017 4899 Views 0 comment Print

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.

DVAT 3rd quarter of 2016-17 Return Filing due date extended to 31/03/2017

March 17, 2017 4335 Views 0 comment Print

Commissioner, Value Added Tax, Delhi extends the last date of filing of online/hard copy of third quarter return for the year 2016-17, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexure/enclosures to 31.03.2017.

DVAT 3rd quarter of 2016-17 Online Return Filing due date extended to 17/03/2017

March 8, 2017 1719 Views 0 comment Print

Delhi Value Added Tax Rules, 2005, I, H. Rajesh Prasad, Commissioner, Value Added Tax, do hereby extend the last date of filing of online/hard copy of third quarter return for the year 2016-17, in Form DVAT-16 ,DVAT-17 and DVAT-48 along with required annexure/enclosures to 17.03.2017.

Delhi VAT: De-sealing of Business Premises during Survey

March 8, 2017 1473 Views 0 comment Print

If the Dealer concerned whose business premise has been sealed does not turn up for de-sealing of the same within a reasonable time, then he should be intimated through a notice, at his last known address, regarding De-sealing process to be undertaken.

DVAT: Appointment of 14 Assistant Commissioner-cum-VATO

March 2, 2017 2196 Views 0 comment Print

Governor of the National Capital Territory of Delhi is pleased to appoint the following officer, with effect from the date of assumption of charge to assist the Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, in the administration of the said Act, namely:

DVAT: Appointment of 13 Assistant Value Added Tax officer

March 1, 2017 1593 Views 0 comment Print

Governor of the Delhi is pleased to appoint following officer, with effect from date of assumption of charge to assist Commissioner of Value Added Tax, Delhi, in the administration of the said Act, namely

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