Tax officer access to GSTN backend for enrollment controls and tax administration including assessment, audit, refund, appeal. Tax officers from State and Central governments will use GSTN backend information to approve or reject taxpayer enrollment and registration, conduct state tax administration including assessment, audit, refund, appeal and investigation processes, and to produce and use MIS outputs and related administrative functions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax officer access to GSTN backend for enrollment controls and tax administration including assessment, audit, refund, appeal.
Tax officers from State and Central governments will use GSTN backend information to approve or reject taxpayer enrollment and registration, conduct state tax administration including assessment, audit, refund, appeal and investigation processes, and to produce and use MIS outputs and related administrative functions.
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