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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>Recordkeeping obligations require registered persons to maintain detailed accounts and audits; noncompliance permits tax reassessment and penalties.</h1> Registered persons must keep accurate accounts at their principal place of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-with electronic maintenance permitted as prescribed; storage operators and transporters must record consigner and consignee details; the Commissioner may mandate additional accounts or permit alternative maintenance for classes of taxpayers; specified turnover triggers a mandatory audit and submission of audited accounts and reconciliation; failure to account authorises the proper officer to determine tax on unaccounted supplies and apply reassessment procedures.

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