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of <h1>Delhi VAT Officers Must Follow Chapter X DVAT Act Guidelines; Non-Compliance Leads to Disciplinary Action.</h1> The circular from the Department of Trade & Taxes in Delhi outlines guidelines for VAT Authorities exercising powers under Chapter X of the DVAT Act, 2004. Following a court judgment, all VAT officers must adhere strictly to these instructions. They are required to prepare reports during audits, inspections, or detentions based on available information and records. These reports must be forwarded to the appropriate Ward/Branch officer for tax and penalty assessment. Failure to comply with these directives will result in disciplinary action.
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