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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Commissioner Can Issue Binding Rulings Under Section 85 of Delhi VAT Act, 2004; Protects Against Retroactive Penalties.</h1> Section 85 of the Delhi Value Added Tax Act, 2004, allows the Commissioner to issue rulings on questions regarding the interpretation or application of the Act to specific persons or transactions. These rulings, published in the official Gazette, may include conditions and take effect on a specified date. If a person acts based on a ruling that has not been withdrawn, no inconsistent assessment or penalty may be imposed, even if the ruling is later found incorrect. The Commissioner can withdraw or amend a ruling, but this does not affect actions taken before such changes.
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