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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi Trade Dept Amends VAT Refund Process Over Rs. 1 Crore; Approval Needed from Special Commissioners Committee per Section 38 DVAT Act.</h1> The circular from the Department of Trade and Taxes, Delhi, modifies a previous order regarding the delegation of power vested in the Commissioner (VAT). Specifically, it amends the procedure for issuing refunds exceeding Rs. 1 Crore under Section 38 of the DVAT Act, 2004. The Assistant Value Added Tax Officer (AVATO) or Value Added Tax Officer (VATO) must obtain approval from a committee of all Special Commissioners, chaired by Special Commissioner-I, before issuing such refunds. Other provisions of the original order remain unchanged.
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