TaxTMI 
TaxTMI 
Guidelines for framing and issuance of statutory orders/notices under the DVAT Act
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.... I.P. ESTATE, NEW DELHI-110002 Dated : 14.05.2007 CIRCULAR No. 1 OF 2007-08 Sub : Guidelines for framing and issuance of statutory orders/notices under the DVAT Act. During a recent meeting chaired by worthy Commissioner, VAT, the Objection Hearing Authorities have pointed out that the statutory orders/notices, especially the notice proposing rejection of an application for registratio....
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....s are to be decided in the time bound manner. 2. In case of rejection of an application for registration under DVAT Act, the rejection order should clearly mention the reasons in detail for rejecting the registration application instead of using the phrases like 'Reply to DVAT-05 not received'. 3. DVAT-05 should be issued in a time bound manner and should contain all the deficiencies as obse....
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....ther the dealer is a habitual defaulter or not or any other important information which may help in deciding the Objection. 7. The Default Assessment and Penalty Orders should be passed judiciously stating why the Default Assessment and Penalty Orders are being issued and the reasons for accepting/not accepting the version of the dealer and the reasons/basis for assuming the turnovers in the De....
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.... be issued under Local & Central Acts. 12. The designation of the issuing/signing officer should be mentioned in the orders. 13. The departmental stamp should also be affixed on the orders. This issues with the prior approval of Commissioner, VAT. Sd/- (G.D. GROVER) Value Added Tax Officer (Policy) No.F.6(41)/Policy-I/VAT/2007/92-96 Dated: 14.05.2007 1. P.S. to Commissioner....