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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 1392 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 7182 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 94194 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 55119 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 3315 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


Delhi HC Directs Decision on DVAT Act Refund Claim within 4 Weeks

March 20, 2024 363 Views 0 comment Print

Delhi High Court orders refund decision within 4 weeks for Central Herbal Expo’s claim under DVAT Act. Get insights into the judgment.

DVAT: Delhi HC Directs Consideration of Interest Claim under Section 42

March 7, 2024 588 Views 0 comment Print

Delhi High Court orders consideration of interest claim under Section 42 of DVAT Act for non-payment of interest on VAT refund within two weeks.

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

February 29, 2024 363 Views 0 comment Print

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

February 28, 2024 579 Views 0 comment Print

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

February 18, 2024 933 Views 0 comment Print

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

January 17, 2024 624 Views 0 comment Print

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

January 11, 2024 1560 Views 0 comment Print

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 12.5% .

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

December 28, 2023 990 Views 0 comment Print

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, raising concerns about procedural fairness.

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

December 24, 2023 657 Views 0 comment Print

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

December 22, 2023 642 Views 0 comment Print

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.

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