Section 76 of Delhi Value Added Tax Act 2004 - Appeals to Appellate
How to file Appeals to Appellate Tribunal? Section 76 of DVAT Act
Section 76 : Appeals to Appellate Tribunal - Delhi Value Added Tax
Rules 57A to 57C Form 38A
(1) Any person aggrieved by a decision made by the
Commissioner under sections 74, 84 and 85 of this Act may appeal
to the Appellate Tribunal against such decision:
PROVIDED that no appeal may be made against a non-appealable
under section 79 of this Act.
Explanation.? The Commissioner does not appeal to the
Appellate Tribunal but may make a re-assessment of tax where he
is of the opinion that further tax is owed.
(2) Subject to the provisions of section 77 of this Act, no
appeal shall be entertained unless it is made within two months
from the date of service of the decision appealed against.
(3) Every appeal made under this section shall be in the
prescribed form, verified in the prescribed manner and shall be
accompanied by such fee as may be prescribed.
(4) No appeal against an assessment shall be entertained by
the Appellate Tribunal unless the appeal is accompanied by
satisfactory proof of the payment of the amount in dispute and
any other amount assessed as due from the person:
PROVIDED that the Appellate Tribunal may, if it thinks fit,
for reasons to be recorded in writing, entertain an appeal
against such order without payment of some or all of the amount
in dispute, on the appellant furnishing in the prescribed manner
security for such amount as it may direct:
PROVIDED FURTHER that no appeal shall be entertained by the
Tribunal unless it is satisfied that such amount as the
appellant admits to be due from him has been paid.
(5) In proceedings before the Appellate Tribunal ?
(a) the person aggrieved shall be limited to disputing only
those matters stated in the objection;
(b) the person aggrieved shall be limited to arguing only
those grounds stated in the objection; and
(c) the person aggrieved may be permitted to adduce evidence
not presented to the Commissioner for good and sufficient
(6) The Appellate Tribunal shall ?
(a) in the case of an assessment, confirm, reduce, or annul
the assessment (including any penalty and interest imposed);
(b) in the case of any other decision of the Commissioner,
affirm or reject the decision; or
(c) pass such other order for the determination of the issue
as it thinks fit: PROVIDED that the Appellate Tribunal shall
give reasons in writing for
its decision which shall include its findings on material
questions of fact and the evidence or other material on which
those findings were based.
(7) The Appellate Tribunal shall use its best endeavours to
make a final resolution of the matter before it and for this
purpose may make a decision in substitution for the order in
dispute, including the exercise or re-exercise of any discretion
or power vested in the Commissioner.
(8) The Appellate Tribunal shall not set aside an assessment
and remit the matter to the Commissioner for a further
assessment, unless it has first ?
(a) advised the aggrieved person of the proposed order;
(b) offered the person the opportunity to adduce such further
evidence before it as might assist the Appellate Tribunal to
reach a final determination.
(9) Where the Appellate Tribunal sets aside an
assessment and remits the matter to the Commissioner
for a further assessment, the Appellate Tribunal
shall at the same time order the Commissioner to
refund to the person some or all of the amount in
PROVIDED that where no order is made, it shall be presumed
that the Appellate Tribunal has ordered the refund of the amount
(10) Where a person has failed to attend the hearing at the
time and place stipulated, the Appellate Tribunal may adjourn
the proceedings, strike out the appeal or proceed to make an
order determining the objection in the absence of the person.
(11) Save as provided in section 81 and sub-section (12) of
this section, an order passed by the Appellate Tribunal on an
appeal shall be final.
(12) The Appellate Tribunal may rectify any mistake or error
apparent from the record of its proceedings.
(13) Any order passed by the Appellate Tribunal may be
reviewed suo-moto or upon an application made in that behalf:
PROVIDED that before any order which is likely to affect any
person adversely is passed, such person shall be given a
reasonable opportunity of being heard.