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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi VAT Jurisdiction: Additional Commissioner Handles Disputes Over Rs. 15 Lakhs, Joint and Deputy Commissioners for Smaller Amounts.</h1> The circular from the Commissioner of Value Added Tax, Delhi, outlines the jurisdiction for handling objections related to assessment, default assessment, re-assessment, and penalties under the Delhi Value Added Tax Act, 2004. It specifies the territorial and pecuniary jurisdiction of officers based on the amount in dispute and the relevant wards in Delhi. Disputes exceeding Rs. 15 Lakhs are handled by the Additional Commissioner, while those between Rs. 50,000 and Rs. 15 Lakhs are managed by Joint Commissioners. Disputes below Rs. 50,000 are addressed by Deputy Commissioners. The order applies immediately, ensuring jurisdictional clarity for objection hearings.
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