GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002
No.F.3(458)/PolicyIVAT/2014/ G Lr g..- G SJj. Dated: 0 9 2,..0 ~
CIRCULAR NO.ototof 2015-16
In continuation of this department's Circular No. 10 of 2014-15(No.
3(458)/PolicyIVAT/2014/335-341 dated 03/09/2014) it is reiterated that Objection Hearing
Authority can impose a pre-condition on the dealers to deposit an amount out of disputed
amount before their objections are entertained, in cases, where the objection pertains to
tax period beyond 01/10/2011 and no pre-condition is required to be prescribed for the
objections for the tax periods up-to 30/09/2011.
In the above context it is also decided that the Systems Branch shall remove
checks only against those functional dealers who have filed the objections online and
also filed a hard copy of the same before the OHA in the matters related to the
objections pertaining to the tax period prior to 01/10/2011
This issues with the prior approval of the Commissioner, VAT.
No.F.3(458)/PolicyIVAT/2014/ (04 8 ~5 '1 Dated: t Icrll.o rs
Copy forwarded for information and necessary action to:
1. All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of
Delhi, Vyapar Bhawan I.P.Estate, New Delhi-02.
2. Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi, Vyapar
Bhawan, I.P.Estate, New Delhi-02.
3. Joint Director (IT), Department of Trade and Taxes, GNCT of Delhi, Vyapar
Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the website of the
4. The President/General Secretary, Sales Tax Bar Association (Regd.), Vyapar
Bhawan, I.P.Estate, New Delhi.
5. All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of
Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.
6. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi
Vyapar Bhawan, I.P.Estate, New Delhi-02. .
7. Guard File.
(Rajesh Bhatit) S
Assistant Commissioner (Policy)