Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Friday, March 30, 2018

DVAT - Filing of Objection and Appeal for Demands & Penalty

In case of a DVAT assessee who defaults in filing DVAT return or furnishes incorrect information in the DVAT return in the opinion of assessing officer, then commisioner may assess or reassess the tax due by the assessee after recording the reasons in writing for doing so for & levy interest and penalty there upon.

I. WHEN OBJECTION CAN BE FILED: Where the assessee disagrees with the Order of Assessing Officer which enhances the tax liability of the assessee then such assessee may file a Objection against such order with the appropriate VAT Authority*

Form For Filing An Objection: Objection to DVAT AO’s order shall be filed in Form 38.

The jurisdiction of authority with whom Objection is to be made shall be fixed by the commissioner on the basis of territorial or pecuniary i.e. monetary limits as may be deemed appropriate.

Reference to Form 38: While filling Form 38 first information that has to be filled by the assessee is the authority, to be determined as above with whom Objection is to be filed.

Three copies Form 38 along witn hard copies of documents as mentioned above shall also be submitted to DVAT authority after online filing of Form 38 with requisite annexures.

A copy of Form 38 along with required annexures shall be submitted to the AO against whose order objection is filed.

IC. TIME LIMITS FOR FILING OBJECTION UNDER DVAT: An objection can be filed within 2 months from the date on which notice of assessment is served on the assessee.  Where the assesse wants to file objection after thje expiry of stipulated period of 2 montsh from the date on which notice of assessment is served, then assessee has to file Form DVAT 39 indicating therein reasons for delay in making such objection.

ID. POWERS TO ADMIT ADDITIONAL EVIDENCE:  If fresh evidence is sought to produced before the commisioner which has no been produced before lower authorities then, a memorandum clearly stating reasons that why such evidence was not presented before VAT authority against whose order objection is being preferred.

IE. SIGNING OF FORM 38: Form 38 shall be signed by the assessee making such objection or his agent i.e. person duly authorised by him in this behalf (POA Holder) and shall be presented to the authority by the assessee himself or his authorised representative.

IF. ISSUE OF ACKNOWLEDGEMENT & ALLOTMENT OF DATE OF HEARING: Authority shall issue an acknowledgement of objection received to the person filing objection specifying the date of personal hearing.


The commissioner shall conduct the proceeding of the objection filed by examining:

III. Hearings for Objections Filed

a) Person making objection shall be given reasonable opportunity of being heard by the authority unless he expressly waives the personal hearing.

b) Objector shall not be allowed to argue on any ground which is not mentioned in the objection unless authority is satisfied that omission of such ground was not willful or unreasonable.


Decision of the Commisioner or VAT Authority deciding the objection shall be intimated in Form DVAT-40.


a. Within 3 months : Objection shall be decided by the commissioner within three months of submission of objection.

b. Extension by 2 more months : Commissioner shall continue consider the appeal for a further period of two months if the commissioner notifies the assessee in writing.


a. Notice to make decision If the commissioner does not pass an order within the time limits specified above then the assessee who filed the objection may serve a notice in writing on the commissioner requiring him to make a decision within 15 days of such notice.

In case of failure of commissioner to make a decision within 15 days of receipt of such notice then Objection filed shall be deemed to have been allowed by the commissioner.


1) Login as a dealer at DVAT site.

2) Click on Objection Tab and Then click on Form DVAT 38.

3) In Form DVAT 38 select the nature of objection. You may select either " Objection against assessment under DVAT" or "Objection against assessment under CST" or objection under the provisions of Sec74(2)" or " objection against penalty or cancellation of rejection (DVAT 11)"

4) Fill the relevant F.Y. for which objection is to be lodged. 

5) Afterwards order list will be shown from which order can be selected against which objection is to be filed.

6) A screen showing form DVAT 38 will appear & following information need to be filled therein:

7) After submission, an acknowledgement will be generated.  Acknowledgement will be required for future reference. Fees for submitting an objection is Rs. 100 .

8) Submit three Sets of Form DVAT38 along with documents attached to the VAT Dept. (i.e. the authority deciding the objection) & obtain acknowledgement of submission on fourth copy.

Contributed by -
Tanveer Alam
Articled Assistant and CA Finalist
Sandeep Ahuja & Co. (Batch of 2018)



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  4. How and where to pay the fees of Rs 100?