Follow Us:

Delhi VAT - DVAT

Latest Articles


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 1395 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 7194 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 1395 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 94203 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 4839 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 1219 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 5875 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 1423 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 3196 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 1847 Views 0 comment Print


Latest Judiciary


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 651 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 309 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 441 Views 0 comment Print

Bona fide buyers cannot be denied ITC for seller’s failure to Pay VAT: Delhi HC

Goods and Services Tax : Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling de...

July 11, 2025 795 Views 0 comment Print

Bona Fide Buyers Not Liable for Seller’s VAT Defaults: Delhi HC

Goods and Services Tax : Delhi High Court rules Section 9(2)(g) of DVAT Act unconstitutional, asserting it violates rights by denying input tax credit to b...

July 11, 2025 504 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 1008 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 55125 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 2895 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 3321 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 8061 Views 0 comment Print


Retention of refund claim as amount deposited voluntarily is not justified in law: Delhi HC

October 23, 2024 942 Views 0 comment Print

Delhi High Court held that department cannot possibly seek to justify the retention of refund claim on account of its having been deposited voluntarily or being barred by limitation. Accordingly, refund claim allowed.

Interest entitled u/s. 42(1) of DVAT Act as refund withheld unjustifiably: Delhi HC

August 10, 2024 588 Views 0 comment Print

Delhi High Court held that petitioner is duly entitled for interest under section 42(1) of Delhi Value Added Tax Act, 2004 (the DVAT Act) since refund withheld unjustifiably.

Interest Calculation from DVAT Tribunal Order Date: Delhi HC

June 9, 2024 1047 Views 0 comment Print

Delhi High Court rules that interest on refunds under the DVAT Act should be computed from the date of the DVAT Appellate Tribunal’s order, not from the deposit date.

Department can recover ITC of non-existent and bogus Firms: Allahabad HC

May 23, 2024 11490 Views 0 comment Print

Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment and its implications on GST Section 16.

Delhi HC allows interest on DVAT refund from the date refund become due

May 23, 2024 819 Views 0 comment Print

Delhi High Court grants interest on delayed refund under Delhi Sales Tax Act after 90 days from the claim date. Full text of the judgment provided.

SC Upholds Time Limit under Section 38(3) for Refunds under Delhi VAT

May 9, 2024 1185 Views 0 comment Print

Explore how the Supreme Court’s ruling reinforces strict adherence to refund timelines under the Delhi Value Added Tax Act in the case of Commissioner vs FEMC Pratibha JV.

Delhi HC Orders Interest Payment for Unexplained Sales Tax Refund Delay

May 5, 2024 456 Views 0 comment Print

Delhi High Court orders interest payment for a 3-year delay in refund under Delhi Sales Tax Act in Tarapore & Co. vs. Commissioner of Trade & Taxes & Anr case.

Delhi HC allows interest on DVAT refund which was sanctioned without interest

May 5, 2024 726 Views 0 comment Print

Delhi High Court directs payment of simple interest at 6% under Section 42 of DVAT Act for delayed refund claim in Satbir Filing Station vs Delhi VAT Officer case.

Delhi HC Directs Consideration of Interest on DVAT Refund: Vimal Electrical Pvt Ltd Case

March 24, 2024 447 Views 0 comment Print

Vimal Electrical Pvt Ltd Vs Commissioner of Vat & Anr (Delhi High Court) Introduction: The case of Vimal Electrical Pvt Ltd versus the Commissioner of VAT & Anr, heard by the Delhi High Court, pertains to a refund sought under the Delhi Value Added Tax Act (DVAT) for the tax period from January 1, 2017, […]

Delhi VAT Deptt. Response to Sales Tax Bar Association Letters

March 22, 2024 1008 Views 0 comment Print

Discover how the Department of Trade and Taxes in Delhi addresses concerns raised by the Sales Tax Bar Association regarding rectifications, registration cancellations, CRC access, refund cases, and DVAT matters.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930