Statutory order drafting standards require clear reasons and procedural compliance when issuing DVAT registration, assessment, and penalty notices. Statutory orders under the DVAT Act must be speaking instruments stating legal basis and detailed reasons. Registration rejection orders should specify reasons; DVAT-05 notices must list all deficiencies, be time bound and provide adequate cure time with service method recorded. Default assessment and penalty orders must be separate, explain reasons and basis for assumed turnovers, state tax period, cite relevant sub sections, verify return filing from ward records, and include issuing officer designation and departmental stamp.
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.
Statutory order drafting standards require clear reasons and procedural compliance when issuing DVAT registration, assessment, and penalty notices.
Statutory orders under the DVAT Act must be speaking instruments stating legal basis and detailed reasons. Registration rejection orders should specify reasons; DVAT-05 notices must list all deficiencies, be time bound and provide adequate cure time with service method recorded. Default assessment and penalty orders must be separate, explain reasons and basis for assumed turnovers, state tax period, cite relevant sub sections, verify return filing from ward records, and include issuing officer designation and departmental stamp.
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