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          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.

          <h1>Tax return preparer enrolment: show-cause notice requesting documents or clarification; failure risks rejection and cancellation.</h1> Form GST-TRP-3 is a departmental notice template for Tax Return Preparer enrolment that either requests additional information, clarification or documents to complete an enrolment application, or issues a show-cause notice for disqualification where misconduct is alleged. It identifies the applicant and application reference, lists deficiencies or particulars of misconduct, sets a deadline for submission of documents or reply, warns that non-response may lead to rejection or cancellation of enrolment, and is signed by an authorised officer under the governing statutory rules.

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