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Expeditious disposal of refund cases of amount upto ₹ 10000

VAT - Delhi - 37/2015-16 - Dated:- 29-1-2016 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No. 3(378)/Policy/VAT/2013/1389-94 Dated : 29-01-2016 CIRCULAR NO. 37 OF 2015-16 Sub: A considerable number of refund cases are lying pending with department and many representations are being received in this regard. In order to streamline the disposal of refund cases, at the first stage, it has been decided .....

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on him. The claimant dealer should not be included in the list of suspicious dealers and not have made any transactions with them. There should not be any other adverse material on record against such dealer. The dealer should not be a return defaulter for any tax period and should be registered for at least 3 years prior to the tax period in which refund has been claimed. Pendency of central statutory forms shall be checked from the details filed in Form 9. Assessment may be made for shortage o .....

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