Input Tax Credit mismatch: assessing authorities to examine annexure discrepancies and make assessments under DVAT Act.
Audit identified irregular and excess Input Tax Credit claims, including credits from unregistered or composition scheme suppliers, inflated purchases, and purchase sale mismatches. Assessing Authorities must examine Annexure 2A 2B mismatches for FY 2014 15, 2015 16 and onwards, use DVAT portal mismatch reports, and proceed to make assessments of tax, interest and penalty under the DVAT Act and Rules following due process while observing the statutory limitation period. Zonal Incharges must monitor and report progress.

Recovery of unpaid tax demands: authorities instructed to issue recovery certificates and pursue attachment proceedings to protect revenue.
Where the statutory period for filing objection has expired and assessed demands remain unpaid and unchallenged, ward authorities are directed to initiate recovery by issuing a recovery certificate, serving a writ of demand and pursuing attachment proceedings to protect Government revenue.

Refund processing timelines mandated; accounts branch must examine and return proposals promptly with escalation for delays.
The Controller of Accounts must ensure examination and processing of VAT refund proposals by the Accounts Branch is completed and returned to the originating office within seven days; if not returned within six days the assessing authority must notify the Controller and on the seventh day escalate to the Zonal In-charge, and the Controller must review internal work distribution and Link Officer arrangements to meet the prescribed timeline.

Reasoned assessment and speaking orders required, with specified identification and statutory references in VAT notices and penalties.
All notices and consequential decisions must be speaking orders that recite relevant facts and provide clear reasoning. Officers framing default assessments and penalty orders must specify reasons for the assessment, state the basis for accepting or rejecting the dealer's version, explain any assumed turnover, and cite relevant provisions and sections of the DVAT Act where necessary.

Assessment correction under Section 74B requires compliance with Rule 36B(7) and full consideration of Form 9.
Assessing authorities must reassess 2013-14 CST cases where Form 9 was not or only partly considered, or where multiple assessment orders exist, applying relevant reassessment provisions (including Section 74B) or other applicable law; they must observe Rule 36B procedures-notably Rule 36B(7)-and may call for necessary documents before exercising reassessment powers.

VAT return filing deadline extended; payment obligations continue under statutory provision and digital filers need no hard copy.
The last date for filing the fourth-quarter VAT return for 2017-18 in Form DVAT-16 is extended to 28.05.2018 for online or hard-copy submission; payment obligations remain governed by section 3(4) of the Delhi Value Added Tax Act, 2004. Dealers filing with a digital signature need not submit a hard copy of the return/Form DVAT-56, but required annexures and enclosures must be furnished.

Extension of filing deadline: fourth quarter VAT returns may be filed online by the extended date; payment procedure unchanged.
Extension granted for submission of fourth quarter 2017-18 VAT returns in Form DVAT 16, with annexures, to 13.05.2018; dealers filing electronically with a digital signature need not submit a hard copy of Form DVAT 56. The filing extension does not affect the obligation to pay tax, which remains governed by the applicable VAT provisions.

Review and rectification under Section 74B may be initiated for multiple assessments after following Rule 36B(7).
Assessing Authorities are directed to initiate appropriate remedies, including review and rectification powers under the DVAT Act, wherever inconsistencies such as multiple assessments and Form 9 discrepancies for the 2013-14 period are identified; procedural provisions governing reconsideration requests must be observed and prior departmental guidance followed.

Delegation of powers assigns hearing of objections to refund-committee orders to the Special Commissioner under DVAT rules.
The Commissioner, under powers conferred by section 68 of the DVAT Act read with rule 48, delegates the authority to hear objections under Section 74(1) against orders of the refund-approval committee concerning high-value refund matters to the officer specified (Special Commissioner), directing that the officer shall exercise those powers and perform attendant duties within their respective jurisdiction with immediate effect.

High-value tax refunds oversight delegated to a Refund Approval Committee with specified member nominations for administrative approval.
The order designates named Special Commissioners as members and the concerned Zonal Incharge as Member Secretary of the Refund Approval Committee, empowering that committee to consider and approve large VAT refund claims in accordance with prior departmental orders that established and subsequently modified the committee's remit, thereby formalising the administrative mechanism for centralized vetting of substantial refund applications.

Refund approval delegation requires committee consent for large VAT refunds, with Special Commissioner I chairing the approval.
Under Section 38 of the DVAT Act, 2004, where a refund to a dealer exceeds the high value threshold, AVATO/VATO shall issue the refund order only after obtaining approval from a committee of all Special Commissioners, with the Special Commissioner I serving as Chairman; all other provisions of the earlier delegation order remain unchanged.

High-value VAT refund approvals now require prior committee authorization by designated Special Commissioners.
Assistant/Deputy Commissioners (AVATO/VATO) are to issue high-value VAT refund orders only after obtaining prior approval from a committee of Special Commissioner I, Special Commissioner II and Special Commissioner III, with Special Commissioner I as Chairman, thereby aligning Sl. No. 4 of the earlier order with Sl. Nos. 2 and 3 and creating a mandatory internal approval mechanism for specified refund transactions.

Acceptance of statutory forms must be allowed without prior appointment under policy, enabling timely refund processing.
Ward officers must accept original statutory forms from dealers or authorised representatives without prior appointment, issue a proper receipt upon submission, and process pending refund cases and other matters in accordance with law and departmental procedure; failure to comply will be treated as a serious administrative lapse.