One of my colleague is a registered dealer under Delhi VAT and is dealing in goods exempt from DVAT. However, he has not filed any return during the FY 2012-13. He got a show cause notice from the DVAT dept. regarding cancelation of certificate against which he could not send a reply. Now he has got a final order from the office regarding the cancelation of the RC. What is the remedy available with him? Pls guide. Thanks
20 July 2025
Hey! Regarding your colleague’s case under Delhi VAT (DVAT):
Cancellation of Registration Certificate (RC) happens if a registered dealer fails to file returns or comply with DVAT rules. Since your colleague did not file any return for FY 2012-13 and didn’t reply to the show cause notice, the department proceeded with cancellation. Remedies Available: File an Appeal: Your colleague can file an appeal against the cancellation order with the Appellate Authority within the prescribed time limit (usually 30 days from receipt of order). Apply for Revocation of Cancellation: After cancellation, your colleague can apply to the DVAT department for revocation of cancellation by submitting all pending returns along with the prescribed fees and/or penalties. Compliance Going Forward: It’s important to ensure all pending returns are filed ASAP, and compliance is maintained to avoid further action. Legal Help: If appeal timelines are missed, your colleague may consult a tax professional or lawyer to explore legal remedies such as writ petitions. Immediate Steps: Check the cancellation order date and appeal window. File appeal or revocation application immediately with full compliance. Keep all records and correspondence ready.