DVAT-38 Objection Form: requirements for filing objections, supporting documents, timelines, hearings, and DVAT 39 for delays. Form DVAT-38 enables filing an objection under the Delhi VAT Act by providing dealer identification, detailed particulars of the assessment or order objected to (number, date, service date, period), time bar status (with DVAT 39 for delayed filing), and whether the objection challenges an assessment. It requires a breakdown of assessed, admitted and disputed amounts (taxable turnover, tax, interest, penalty), grounds of objection with supporting documents, optional hearing request, section 74(2) particulars where applicable, and a verification by an authorised signatory.