Mentioning of grounds of Objection, in the Objection filed in Form DVAT-38 etc. - VAT - Delhi - 9 OF 2008-09

Mentioning of grounds of Objection, in the Objection filed in Form DVAT-38 etc. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI - 110 002 No.F.6(64)/P-I/VAT/2009/980 CIRCULAR NO. 9 OF 2008-09 Dated : 18.03.2009 Subject: Mentioning of grounds of Objection, in the Objection filed in Form DVAT-38 etc. The Delhi Value Added Tax (DVAT) Act, 2004 provides that the dealer can file objection in From DVAT-38 accompanied by a copy of the notice of assessment, order or decision against which the objection is being preferred and shall be submitted in triplicate with one copy to the Commissioner or the Value Added Tax authority against whose order the objection has been preferred as prescribed in Rule 52 of DVAT Rules, 2005 . It is also mentioned that every objection shall contain a clear statement of facts, precise grounds of objection and the relief claimed. 2. As prescribed in Form DVAT-38 , the objector is required to state the grounds of objection in item No. 17 of this form as mentioned below:- 17. Please state fully and in detail the grounds on which you are objection. This must be done even if you have requested for a hearing. Attach additional sheet(s) in case you are not able to provide all details in this space. Attach all documents/evidence that you want to be considered regarding your objection. 3. It has been brought to the notice of the Department that many a times, the grounds of objection, in the objections, which are filed tax period wise, for the same assessment year, as provided in the DVAT Act, 2004 / DVAT Rules, 2005 remain same without any change and dealer has to file bulk of papers in the form of grounds of objections for each objection falling in the same assessment year. 4. Henceforth, the procedure as listed below shall be followed in all cases as referred to in para 3 above and where all the objections are filed simultaneously before the same objection hearing authority:- i. The dealer shall file DVAT-38 , for each tax period, even if the grounds of objections are identical; ii. He shall also affix the requisite revenue stamp etc. as required under the DVAT Act, 2004 and DVAT Rules, 2005 for every DVAT-38 for each tax period; iii. The dealer shall attach one copy of the grounds of appeal in the form of statement of facts in one objection only; iv. But he shall indicate in item No. 17 of DVAT-38 , filed for other tax periods that the grounds of objection are identical as mentioned above in the objection of relevant tax period and may not enclose separate copy for the same. 5. This issues with the prior approval of Commissioner (VAT). (Gagan Deep) Assistant Value Added Tax Officer (Policy) No.F.6(64)/P-I/VAT/2009/980-990 Dated 18.03.2009 Copy for information and necessary action to :- 1. PS to Commissioner, Value Added Tax, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 2. All Additional Commissioners, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 3. All Joint / Deputy Commissioners, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 4. Dy. Commissioner (PR/Adv.), Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi. 5. All VATOs/AVATOs of all Wards of Operations through Zonal In-charges. 6. All VATOs/AVATOs, Front Office/CRC Cell/PR Branch/TPS/Legal Service Cell/CFC. 7. Manager (EDP), Department of Trade and Taxes, Vyapar Bhawan, I. P. Estate, New Delhi. 8. Assistant Director (R S), R S Branch, Department of Trade and Taxes, Vyapar Bhawan, I. P. Estate, New Delhi. 9. President, Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P. Estate, New Delhi 10. President, Tax Tribunal Bar Association (Regd.), J-10/27, Rajouri Garden, New Delhi-27. 11. Guard File. (Gagan Deep) Assistant Value Added Tax Officer (Policy)