<h1>Delhi High Court Directs CVAT to Curb Misuse of Powers by VAT Authorities, Ensures Clear Guidelines and Training.</h1> The Delhi High Court instructed the Commissioner of Value Added Tax (CVAT) to address the misuse of powers by VAT authorities under the Delhi Value Added Tax (DVAT). The Court emphasized the need for clear guidelines to prevent unauthorized tax recovery and ensure VAT officers understand their jurisdiction. It was mandated that no VAT authority should collect tax on the spot during surveys or searches. The CVAT was also urged to conduct regular training for VAT officers and consider consulting the Delhi State Judicial Academy to enhance their understanding of VAT laws and procedures.