Service of documents: multi-modal delivery permitted and substitutional affixation allowed when ordinary service fails. Service of documents under the Delhi VAT Rules permits personal delivery to the addressee or specified representatives, post, facsimile, electronic mail, courier, or any other method the Commissioner deems fit. If service by those methods is frustrated or the addressee is evading service, the Commissioner may effect substitutional service by affixing a copy on a conspicuous part of the dealer's last notified business premises or last known residence of responsible persons, or on a non-dealer's residence or office. Officers must seek acknowledgements, report circumstances when affixing, obtain identifiers' signatures or thumb impressions, and the issuing VAT authority decides sufficiency of service; post and courier service are deemed effective when properly addressed and dispatched.
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.
Service of documents: multi-modal delivery permitted and substitutional affixation allowed when ordinary service fails.
Service of documents under the Delhi VAT Rules permits personal delivery to the addressee or specified representatives, post, facsimile, electronic mail, courier, or any other method the Commissioner deems fit. If service by those methods is frustrated or the addressee is evading service, the Commissioner may effect substitutional service by affixing a copy on a conspicuous part of the dealer's last notified business premises or last known residence of responsible persons, or on a non-dealer's residence or office. Officers must seek acknowledgements, report circumstances when affixing, obtain identifiers' signatures or thumb impressions, and the issuing VAT authority decides sufficiency of service; post and courier service are deemed effective when properly addressed and dispatched.
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