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        VAT - Delhi

        Manners regarding all notices or summons or orders (hereinafter called 'document') issued under the Delhi Value Added Tax Act, 2004 or Delhi Value Added Tax Rules, 2005 or the Central Sales Tax Act, 1956, shall be served to the dealers

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        Electronic service of tax notices: online posting with SMS/email alerts constitutes deemed service and triggers dealer acknowledgement. Notices, summons and orders under the Delhi VAT and Central Sales Tax regimes will be served electronically by posting on each dealer's webpage and on the department website, with optional SMS alerts to registered mobiles and emails to intimated addresses; such electronic availability and associated SMS/email shall be deemed service under the applicable rules. A pop-up acknowledgement will appear on dealer login and must be clicked as proof of reading; dealers must quote document reference and TIN in further communications and check their webpage regularly.
                    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.

                          Electronic service of tax notices: online posting with SMS/email alerts constitutes deemed service and triggers dealer acknowledgement.

                          Notices, summons and orders under the Delhi VAT and Central Sales Tax regimes will be served electronically by posting on each dealer's webpage and on the department website, with optional SMS alerts to registered mobiles and emails to intimated addresses; such electronic availability and associated SMS/email shall be deemed service under the applicable rules. A pop-up acknowledgement will appear on dealer login and must be clicked as proof of reading; dealers must quote document reference and TIN in further communications and check their webpage regularly.


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