https://www.taxtmi.com/article/detailed?id=624 Signing VAT returns under the Delhi VAT Act is mandatory and must follow section 29's authorised categories; returns signed by persons not authorised under that section are to be treated as if no return has been furnished. Section 29 lists authorised signatories for individuals, HUFs, firms, associations, trusts, companies and local authorities (by their principal officer), and other persons by a person competent to act, while adopting the Income-tax Act definition of principal officer for companies and local authorities, which can create interpretive gaps and reliance on assessing officer notices. en-us Mon, 04 Jan 2010 00:00:00 +0530 Mon, 04 Jan 2010 22:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=624 Signing VAT returns under the Delhi VAT Act is mandatory and must follow section 29's authorised categories; returns signed by persons not authorised under that section are to be treated as if no return has been furnished. Section 29 lists authorised signatories for individuals, HUFs, firms, associations, trusts, companies and local authorities (by their principal officer), and other persons by a person competent to act, while adopting the Income-tax Act definition of principal officer for companies and local authorities, which can create interpretive gaps and reliance on assessing officer notices. Articles Value Added Tax - VAT and CST Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=624