1. It has been observed that certain demands are pending under the DVAT as well as GST against which neither any objection/appeal has been filed nor the dues are being paid by erring dealers. As soon as it comes to the notice of Ward/Proper Officer, notices for recovery are to be issued to the dealers in accordance with the provisions of the DVAT/GST Act and Rules made thereunder.
2. In order to recover the tax, penalty, interest and any other dues, bank account of the dealers can be attached by the Ward/Proper Officers under Section 46 of the DVAT Act and Section 78 & 79 of the DGST Act, 2017. Further, Section 46A of the DVAT Act, 2004 and Section 83 of the DGST Act, 2017 provide for provisional attachment to protect the revenue in certain cases.
3. In this regard, Standard Operation Procedure (SOP) dated 04-03-2022 was also issued containing instructions for sending letters to the Bank Managers manually for attachment/detachment of the Bank Account under the above said provisions.
4. To streamline the process of attachment/detachment of the Bank Account all Ward in-charges/Proper Officers are directed to follow the following guidelines/procedure:-
i. Approval of the Commissioner, Trade & Taxes is mandatory before attachment/detachment of bank account of erring dealers.
ii. While issuing the letter to the Bank Manager for attaching/ detachment the Bank account of the dealers, the said letter shall be digitally signed by the concerned Ward Officer/Proper Officer. A copy of the letter should also be forwarded to the Nodal Officer.
11. The letter must be in the prescribed format indicating the name, E-mail and mobile no. of the Ward In-charge/Proper Officer who is sending the said letter.
iv. The Ward In-charge/Proper Officer shall also send an email from his official email-ID to the Bank Manager of the respective Bank.
v. The Ward Officer should specifically mention in the letter of detachment that in case any clarification/confirmation is needed by the bank before detaching the bank account, the same can be sort from the Nodal Officer, Mr. Harish Kharbanda TTeell
Harish.kharbanda32@delhi.gov.in
9891700750
This issues with the prior approval of Commissioner (GST/VAT).
(Rita Kaushik)
Assistant Commissioner (Policy)