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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Govt Can Make Rules Under Section 102 of Delhi VAT Act for Tax Implementation, Refunds, and Penalties</h1> Section 102 of the Delhi Value Added Tax Act, 2004, empowers the government to make rules via notification in the official Gazette to implement the Act's purposes. These rules can address various aspects, including evidence requirements, business services definitions, tax periods, return filing deadlines, tax credit calculations, registration procedures, and tax payment methods. The rules can also cover the conditions for dealer exemptions, adjustments, and refunds. The government may impose fines for rule breaches and must present rules to the Delhi Legislative Assembly for approval. Rules may have retrospective effect, provided they do not harm dealers' interests.
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