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Circular No. 22 of 2015-16
September, 08th 2015
             GOVERNMENT      OF NATIONAL     CAPITAL TERRITORY         OF DELHI
                          DEPARTMENT OF TRADE AND TAXES
                                  (POLICY BRANCH)
                   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.


                                                                                          Q'/lIIJ
                                                                                   (R.K.Mishra)
                                                                 Spl.Commissioner(Policy)


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
        department.
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. .~hCl~~ _ ~C\'XJ' (Rajesh Bhatit) S Assistant Commissioner (Policy)
 
 
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