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        VAT - Delhi

        Rule 40 - Issue of summons. (Section 80)

        Delhi Value Added Tax Rules, 2005

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        Summons requirement: Commissioner must issue and serve the prescribed form for appearance or production as mandated. A summons may require appearance before the Commissioner, production of documents, or both, and must be issued using Form DVAT-28; the Commissioner must serve such summons in the manner prescribed by the rules.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Summons requirement: Commissioner must issue and serve the prescribed form for appearance or production as mandated.

                              A summons may require appearance before the Commissioner, production of documents, or both, and must be issued using Form DVAT-28; the Commissioner must serve such summons in the manner prescribed by the rules.


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