We had applied for VAT registration in 2012 and successfully obtained the registration. At that time, we submitted an FD of ₹80,000 as security. However, we never used the VAT registration for any business activity and eventually forgot about it. The FD amount has since been carried forward in our books of accounts. Recently, our auditor inquired about the status of the FD and raised a question as to why it has not been released yet. I would like to know the detailed procedure and list of documents required to initiate the release of the FD from the DVAT department.