https://www.taxtmi.com/circulars?id=53888 Restoration is allowed for dealers cancelled for nil turnover or non-filing where verification shows the dealer is functioning, PAN and identity are verified, premises and firm constitution remain unchanged, and all due tax and penalties for non-filing are paid. VATO must conduct field inspection and telephonic enquiries, and the Zonal Officer must certify the dealer's genuineness; lists recommended by Addl./Jt. Commissioner are forwarded to the Commissioner through Policy Branch under the DVAT Act procedural provision for restoration. en-us Wed, 02 Sep 2015 00:00:00 +0530 Wed, 09 Sep 2015 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53888 Restoration is allowed for dealers cancelled for nil turnover or non-filing where verification shows the dealer is functioning, PAN and identity are verified, premises and firm constitution remain unchanged, and all due tax and penalties for non-filing are paid. VATO must conduct field inspection and telephonic enquiries, and the Zonal Officer must certify the dealer's genuineness; lists recommended by Addl./Jt. Commissioner are forwarded to the Commissioner through Policy Branch under the DVAT Act procedural provision for restoration. Circulars VAT - Delhi Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53888