Delhi Circular: Initiate Recovery Actions on Unpaid Dealer Dues Post-Assessment Period, Including Attachment Proceedings and Recovery Certificates.

Circular No. 6/2018 from the Department of Trade & Taxes, Government of NCT of Delhi, addresses the recovery of dues from dealers. It outlines that assessments are conducted annually, leading to demands and penalties. Some dealers have neither paid these amounts nor challenged them within the statutory period. The circular instructs ward authorities to initiate recovery actions, including issuing recovery certificates and attachment proceedings, for cases where the objection period has expired. This directive aims to safeguard government revenue and has been approved by the Commissioner of VAT.