Section 79 of Delhi Value Added Tax Act 2004 - Bar on appeal or
objection against certain orders
What is the Bar on appeal or objection against certain orders?
Section 79 of DVAT Act 2004
Section 79 : Bar on appeal or objection against certain orders -
Delhi Value Added Tax Act 2004
(1) No objection or appeal shall lie against ?
(a) a decision of the Commissioner to make an assessment of
tax or penalty;
(b) a notice requiring a person to furnish a return;
(c) a notice issued under section 58, section 59 and
direction under section 58A of this Act;
(d) a decision of the Commissioner to notify any matter;
(e) a notice asking a dealer to show cause why he should not
be prosecuted for an offence under this Act;
(f) a decision relating to the seizure or retention of books
of account, registers and other documents;
(g) a decision sanctioning a prosecution under this Act;
(h) an interim decision made in the course of any
(i) a decision of the Commissioner touching on the internal
administration of the Value Added Tax authorities;
(j) an assessment issued by the Commissioner to
give effect to an order of the Appellate Tribunal or
a court; or
(k) a notice served on the person under sub-section (10) of
section 84. in this Act referred to as "non-appealable orders".
(2) Save as provided in clause (j) of sub-section (1) of this
section, nothing in sub-section (1) of this section shall
prevent the person from objecting to the amount or the
obligation to pay any amount assessed by the Commissioner under
section 74 of this Act.